H.R. 1126 · 108th Congress
Small Business Tax Fairness Act of 2003
- Stage
- In committee
- Sponsor
- Kay Granger
- Introduced
- 2003-03-06
- Latest action
- 2003-03-06 · Introduced in House
Summary
Small Business Tax Fairness Act of 2003 - Amends the Internal Revenue Code to: (1) increase the amount of section 179 property which may be expensed and permit the expensing of computer software; and (2) classify restaurants and franchise operations as 15-year property.