Ask AI
H.R. 4332

To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.

Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.

Referred to the House Committee on Ways and Means.

Rep. Gardner, Cory [R-CO-4](R-CO)Sponsor
4 cosponsors4 R
4cosponsors1committees3actions6subjects
  • Introduced in HouseMar 27, 2014
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To direct the Secretary of the Treasury to increase the dollar limitation on the de minimi… — Informed