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Key Votes

HR 636 - America's Small Business Tax Relief Act of 2015 - National Key Vote


Related Legislation

Issues Related to HR 636

Stage Details

Legislation - Bill Passed (House) (272-142) - (Key vote)
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Title: America's Small Business Tax Relief Act of 2015

Vote Result
Yea Votes
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Vote Smart's Synopsis:

Vote to pass a bill that extends certain small business tax allowances for taxable years beginning after December 31, 2014.

  • Extends certain increased expensing allowances for a depreciable business property under the Internal Revenue Code of 1986, including, but not limited to, the following allowances (Sec. 2):
    • The $500,000 expensing allowance for such property;
    • The $2 million threshold amount for such property after which the expensing allowance amount is reduced; and 
    • The allowance for computer software expenditures. 
  • Reduces the period in which the built-in gains of an S corporation are subject to taxation permanently from 10 years to 5 years (Sec. 3). 
  • Establishes expensing allowances for air conditioning and heating units (Sec. 2).
Legislation - Introduced (House) -

Title: America's Small Business Tax Relief Act of 2015


  • Patrick J. 'Pat' Tiberi (OH - R) (Out Of Office)


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