II 110th CONGRESS 2d Session S. 3735 IN THE SENATE OF THE UNITED STATES December 11 (legislative day, December 10), 2008 Ms. Landrieu introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide for the eligibility of computer technology and equipment development businesses for enterprise zone incentives.

1.

Eligibility of computer technology and equipment development businesses for enterprise zone incentives

(a)

In general

Section 1397C(d)(4) of the Internal Revenue Code of 1986 (relating to treatment of business holding intangibles) is amended by inserting other than the development of any computer technology or equipment (as defined in section 170(e)(6)(F)(i)) after license. (b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.