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S. 1077: Permanently Preserving America’s Investment in Manufacturing Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Apr 12, 2021.

Permanently Preserving America's Investment in Manufacturing Act

This bill makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest.