Small Business Tax Fairness Act of 2001
Last action on Feb 8, 2001Sponsor introductory remarks on measure. (CR S1216)
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Summary
Small Business Tax Fairness Act of 2001 - Amends the Internal Revenue Code to: (1) increase the amount of section 179 property which may be expensed and permit the expensing of computer software; and (2) classify restaurants and franchise operations as 15-year property.
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