[Congressional Record Volume 148, Number 25 (Friday, March 8, 2002)]
[Senate]
[Page S1702]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                                AIRCRAFT

  Mr. BROWNBACK. Mr. President, I would like to engage my colleagues, 
Senator Baucus and Senator Grassley in a colloquy. I have a question 
regarding the special depreciation allowance provisions of H.R. 3090, 
the ``Job Creation and Worker Assistance Act of 2002.'' Do the 
depreciation provisions in the bill cover all aircraft?
  Mr. BAUCUS. It is our intention to cover all types of aircraft, 
including commercial, chartered, privately-owned, or crop-dusting 
aircraft, to the extent the aircraft is otherwise eligible for 
depreciation.
  Mr. GRASSLEY. I agree with Senator Baucus' remarks. These special 
depreciation allowance provisions are intended to cover all aircraft.
  Mr. BROWNBACK. I thank my colleagues for that clarification.

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