Summary: H.R.3680 — 109th Congress (2005-2006)All Information (Except Text)

There is one summary for H.R.3680. Bill summaries are authored by CRS.

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Introduced in House (09/07/2005)

Amends the Internal Revenue Code to: (1) increase from 50 to 100 percent the cost percentage of qualified refinery property eligible for expensing; and (2) extend until January 1, 2015, the placed-in-service requirement for such property.