A bill to amend the Internal Revenue Code of 1986 to provide an elective safe harbor for the expensing by small businesses of the costs of acquiring or producing tangible property; to the Committee on Finance.

S. 2237 — A bill to amend the Internal Revenue Code of 1986 to provide an elective safe harbor for the expensing by small businesses of the costs of acquiring or producing tangible property; to the Committee on Finance.

By Mr. HOEVEN (for himself and Ms. Cantwell), S2378 [10AP]