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S. 1873 (112th): Bonus Depreciation and Small Business Expense Extension Act

A bill to amend the Internal Revenue Code of 1986 to extend for 1 year the allowance for bonus depreciation and the increased expensing limitations for depreciable business assets.

The bill’s titles are written by its sponsor.



Nov 15, 2011
112th Congress, 2011–2013

Introduced (Enacted Via Other Measures)

Provisions of this bill were incorporated into other bills which were enacted.

Provisions of this bill also appear in:

H.R. 8: American Taxpayer Relief Act of 2012
Enacted — Signed by the President on Jan 2, 2013. (compare text)

Richard Lugar

Senator from Indiana



Read Text »
Last Updated: Nov 15, 2011
Length: 8 pages


Nov 15, 2011

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

S. 1873 (112th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

This bill was introduced in the 112th Congress, which met from Jan 5, 2011 to Jan 3, 2013. Legislation not enacted by the end of a Congress is cleared from the books.

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“S. 1873 — 112th Congress: Bonus Depreciation and Small Business Expense Extension Act.” 2011. August 22, 2017 <>

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