Small Business Tax Fairness Act of 2001 - 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.
Actions
Feb 8, 2001
Sponsor introductory remarks on measure. (CR S1216)
Feb 1, 2001
Read twice and referred to the Committee on Finance.