Summary: S.1287 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.1287. Bill summaries are authored by CRS.

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Introduced in Senate (07/11/2013)

Amends the Internal Revenue Code to provide for an increase in the limitation on the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation for certain property placed in service by a corporation after December 31, 2012.