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H.R. 4169 (104th): To amend the Internal Revenue Code of 1986 to provide that all computer software shall be depreciable over 24 months.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


9/25/1996--Introduced. Amends the Internal Revenue Code to provide a 24-month depreciation period for computer software. Exempts such software from amortization provisions.