Summary: H.R.4184 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.4184. Bill summaries are authored by CRS.

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Introduced in House (04/05/2000)

Fairness in Amortization of Software Tax Act of 2000 - Amends the Internal Revenue Code to: (1) make depreciable computer software eligible for section 179 annual expensing; and (2) exempt all computer software from designation as "section 197 intangible" (15-year depreciation).