[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3367 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3367

    To amend the Internal Revenue Code of 1986 to include wireless 
      telecommunications equipment in the definition of qualified 
 technological equipment for purposes of determining the depreciation 
                      treatment of such equipment.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 20, 2005

  Mr. Hulshof (for himself and Mr. Becerra) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to include wireless 
      telecommunications equipment in the definition of qualified 
 technological equipment for purposes of determining the depreciation 
                      treatment of such equipment.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. WIRELESS TELECOMMUNICATIONS EQUIPMENT.

    (a) In General.--Subparagraph (A) of section 168(i)(2) of the 
Internal Revenue Code of 1986 (defining qualified technological 
equipment) is amended by striking ``and'' at the end of clause (ii), by 
striking the period at the end of clause (iii) and inserting ``, and'', 
and by adding after clause (iii) the following new clause:
                            ``(iv) any wireless telecommunications 
                        equipment.''.
    (b) Wireless Telecommunications Equipment.--Section 168(i)(2) of 
the Internal Revenue Code of 1986 is amended by adding at the end the 
following new subparagraph:
                    ``(D) Wireless telecommunications equipment.--For 
                purposes of this paragraph, the term `wireless 
                telecommunications equipment' means all equipment used 
                in the transmission, reception, coordination, or 
                switching of wireless telecommunications service, other 
                than cell towers, buildings, T-1 lines or other cabling 
                connecting cell sites to mobile switching centers. For 
                purposes of the preceding sentence, the term `wireless 
                telecommunications service' includes any commercial 
                mobile radio service as defined in title 47 of the Code 
                of Federal Regulations.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service on or after the date of the 
enactment of this Act.
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