IB 

Union Calendar No. 240 

114TH CONGRESS 

1ST SESSION H. R. 2510 

[Report No. 114–317, Part I] 

To amend the Internal Revenue Code of 1986 to modify and make permanent 

bonus depreciation. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 21, 2015 

Mr. TIBERI (for himself, Mr. SMITH of Missouri, Mr. BUCHANAN, Mr. KELLY

of Pennsylvania, Mr. REED, Mr. NUNES, Mrs. BLACK, Mr. BRADY of 

Texas, Mr. REICHERT, Mr. MEEHAN, Mr. MARCHANT, Mr. YOUNG of Indiana, Mr. PAULSEN, Mr. RENACCI, Mrs. NOEM, Mr. DOLD, Mr. ROSKAM, Ms. JENKINS of Kansas, Mr. BOUSTANY, Mr. HOLDING, Ms. 

SINEMA, Mr. HUIZENGA of Michigan, Mr. WALBERG, and Mr. 

MOOLENAAR) introduced the following bill; which was referred to the 

Committee on Ways and Means, and in addition to the Committee on the 

Budget, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

OCTOBER 28, 2015 

Additional sponsors: Mr. SAM JOHNSON of Texas, Mr. BLUM, Mr. BOST, Mrs. 

WALORSKI, Mr. UPTON, Mr. BISHOP of Michigan, Mr. LOEBSACK, Mr. 

ABRAHAM, Mr. YOUNG of Iowa, Mr. TROTT, Mr. CARTER of Georgia, Mr. 

KNIGHT, Mr. GRAVES of Louisiana, Mr. POLIQUIN, Mr. VALADAO, Mr. 

EMMER of Minnesota, Mr. NEWHOUSE, Mr. KLINE, Mr. ROUZER, Mr. 

COSTELLO of Pennsylvania, Mr. NEUGEBAUER, Mr. ASHFORD, Mr. STIVERS, Mr. COFFMAN, Mrs. LAWRENCE, Mr. BYRNE, and Mr. CRAWFORD

OCTOBER 28, 2015 

Reported from the Committee on Ways and Means with an amendment 

[Strike out all after the enacting clause and insert the part printed in italic] 


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OCTOBER 28, 2015 

The Committee on the Budget discharged; committed to the Committee of the 

Whole House on the State of the Union and ordered to be printed 

[For text of introduced bill, see copy of bill as introduced on May 21, 2015] 

A BILL 

To amend the Internal Revenue Code of 1986 to modify 

and make permanent bonus depreciation. 


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1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. BONUS DEPRECIATION MODIFIED AND MADE 

4 PERMANENT. 

5 (a) MADE PERMANENT; APPLICABLE TO QUALIFIED

6 IMPROVEMENT PROPERTY.— 

7 (1) IN GENERAL.—Section 168(k)(2) of the Inter8 nal Revenue Code of 1986 is amended to read as fol9 lows: 

10 ‘‘(2) QUALIFIED PROPERTY.—For purposes of 

11 this subsection— 

12 ‘‘(A) IN GENERAL.—The term ‘qualified 

13 property’ means property— 

14 ‘‘(i)(I) to which this section applies 

15 which has a recovery period of 20 years or 

16 less, 

17 ‘‘(II) which is computer software (as 

18 defined in section 167(f)(1)(B)) for which a 

19 deduction is allowable under section 167(a) 

20 without regard to this subsection, 

21 ‘‘(III) which is water utility property, 

22 or 

23 ‘‘(IV) which is qualified improvement 

24 property, and 


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1 ‘‘(ii) the original use of which com2 mences with the taxpayer. 

3 ‘‘(B) EXCEPTION FOR ALTERNATIVE DEPRE4 CIATION PROPERTY.—The term ‘qualified prop5 erty’ shall not include any property to which the 

6 alternative depreciation system under subsection 

7 (g) applies, determined— 

8 ‘‘(i) without regard to paragraph (7) of 

9 subsection (g) (relating to election to have 

10 system apply), and 

11 ‘‘(ii) after application of section 

12 280F(b) (relating to listed property with 

13 limited business use). 

14 ‘‘(C) SPECIAL RULES.— 

15 ‘‘(i) SALE-LEASEBACKS.—For purposes 

16 of clause (ii) and subparagraph (A)(ii), if 

17 property is— 

18 ‘‘(I) originally placed in service 

19 by a person, and 

20 ‘‘(II) sold and leased back by such 

21 person within 3 months after the date 

22 such property was originally placed in 

23 service, 

24 such property shall be treated as originally 

25 placed in service not earlier than the date 


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1 on which such property is used under the 

2 leaseback referred to in subclause (II). 

3 ‘‘(ii) SYNDICATION.—For purposes of 

4 subparagraph (A)(ii), if— 

5 ‘‘(I) property is originally placed 

6 in service by the lessor of such prop7 erty, 

8 ‘‘(II) such property is sold by 

9 such lessor or any subsequent pur10 chaser within 3 months after the date 

11 such property was originally placed in 

12 service (or, in the case of multiple 

13 units of property subject to the same 

14 lease, within 3 months after the date 

15 the final unit is placed in service, so 

16 long as the period between the time the 

17 first unit is placed in service and the 

18 time the last unit is placed in service 

19 does not exceed 12 months), and 

20 ‘‘(III) the user of such property 

21 after the last sale during such 3-month 

22 period remains the same as when such 

23 property was originally placed in serv24 ice, 


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1 such property shall be treated as originally 

2 placed in service not earlier than the date 

3 of such last sale. 

4 ‘‘(D) COORDINATION WITH SECTION 280F.— 

5 For purposes of section 280F— 

6 ‘‘(i) AUTOMOBILES.—In the case of a 

7 passenger automobile (as defined in section 

8 280F(d)(5)) which is qualified property, the 

9 Secretary shall increase the limitation 

10 under section 280F(a)(1)(A)(i) by $8,000. 

11 ‘‘(ii) LISTED PROPERTY.—The deduc12 tion allowable under paragraph (1) shall be 

13 taken into account in computing any recap14 ture amount under section 280F(b)(2). 

15 ‘‘(iii) INFLATION ADJUSTMENT.—In 

16 the case of any taxable year beginning in a 

17 calendar year after 2015, the $8,000 

18 amount in clause (i) shall be increased by 

19 an amount equal to— 

20 ‘‘(I) such dollar amount, multi21 plied by 

22 ‘‘(II) the automobile price infla23 tion adjustment determined under sec24 tion 280F(d)(7)(B)(i) for the calendar 

25 year in which such taxable year begins 


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1 by substituting ‘2014’ for ‘1987’ in 

2 subclause (II) thereof. 

3 If any increase under the preceding sentence 

4 is not a multiple of $100, such increase 

5 shall be rounded to the nearest multiple of 

6 $100. 

7 ‘‘(E) DEDUCTION ALLOWED IN COMPUTING

8 MINIMUM TAX.—For purposes of determining al9 ternative minimum taxable income under section 

10 55, the deduction under section 167 for qualified 

11 property shall be determined without regard to 

12 any adjustment under section 56.’’. 

13 (2) QUALIFIED IMPROVEMENT PROPERTY.—Sec14 tion 168(k)(3) of such Code is amended to read as fol15 lows: 

16 ‘‘(3) QUALIFIED IMPROVEMENT PROPERTY.—For 

17 purposes of this subsection— 

18 ‘‘(A) IN GENERAL.—The term ‘qualified im19 provement property’ means any improvement to 

20 an interior portion of a building which is non21 residential real property if such improvement is 

22 placed in service after the date such building was 

23 first placed in service. 

24 ‘‘(B) CERTAIN IMPROVEMENTS NOT IN25 CLUDED.—Such term shall not include any imVerDate Sep 11 2014 23:26 Oct 28, 2015 Jkt 059200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6203 E:\BILLS\H2510.RH H2510

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1 provement for which the expenditure is attrib2 utable to— 

3 ‘‘(i) the enlargement of the building, 

4 ‘‘(ii) any elevator or escalator, or 

5 ‘‘(iii) the internal structural frame6 work of the building.’’. 

7 (b) EXPANSION OF ELECTION TO ACCELERATE AMT 

8 CREDITS IN LIEU OF BONUS DEPRECIATION.—Section 

9 168(k)(4) of such Code is amended to read as follows: 

10 ‘‘(4) ELECTION TO ACCELERATE AMT CREDITS IN

11 LIEU OF BONUS DEPRECIATION.— 

12 ‘‘(A) IN GENERAL.—If a corporation elects 

13 to have this paragraph apply for any taxable 

14 year— 

15 ‘‘(i) paragraphs (1) and (2)(D) shall 

16 not apply to any qualified property placed 

17 in service during such taxable year, 

18 ‘‘(ii) the applicable depreciation meth19 od used under this section with respect to 

20 such property shall be the straight line 

21 method, and 

22 ‘‘(iii) the limitation imposed by section 

23 53(c) for such taxable year shall be in24 creased by the bonus depreciation amount 


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1 which is determined for such taxable year 

2 under subparagraph (B). 

3 ‘‘(B) BONUS DEPRECIATION AMOUNT.—For 

4 purposes of this paragraph— 

5 ‘‘(i) IN GENERAL.—The bonus depre6 ciation amount for any taxable year is an 

7 amount equal to 20 percent of the excess (if 

8 any) of— 

9 ‘‘(I) the aggregate amount of de10 preciation which would be allowed 

11 under this section for qualified prop12 erty placed in service by the taxpayer 

13 during such taxable year if paragraph 

14 (1) applied to all such property (and, 

15 in the case of any such property which 

16 is a passenger automobile (as defined 

17 in section 280F(d)(5)), if paragraph 

18 (2)(D) applied to such automobile), 

19 over 

20 ‘‘(II) the aggregate amount of de21 preciation which would be allowed 

22 under this section for qualified prop23 erty placed in service by the taxpayer 

24 during such taxable year if paragraphs 


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1 (1) and (2)(D) did not apply to any 

2 such property. 

3 The aggregate amounts determined under 

4 subclauses (I) and (II) shall be determined 

5 without regard to any election made under 

6 subparagraph (A) or subsection (b)(2)(D), 

7 (b)(3)(D), or (g)(7). 

8 ‘‘(ii) LIMITATION.—The bonus depre9 ciation amount for any taxable year shall 

10 not exceed the lesser of— 

11 ‘‘(I) 50 percent of the minimum 

12 tax credit under section 53(b) for the 

13 first taxable year ending after Decem14 ber 31, 2014, or 

15 ‘‘(II) the minimum tax credit 

16 under section 53(b) for such taxable 

17 year determined by taking into ac18 count only the adjusted net minimum 

19 tax for taxable years ending before 

20 January 1, 2015 (determined by treat21 ing credits as allowed on a first-in, 

22 first-out basis). 

23 ‘‘(iii) AGGREGATION RULE.—All cor24 porations which are treated as a single emVerDate Sep 11 2014 23:26 Oct 28, 2015 Jkt 059200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6203 E:\BILLS\H2510.RH H2510

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1 ployer under section 52(a) shall be treat2 ed— 

3 ‘‘(I) as 1 taxpayer for purposes of 

4 this paragraph, and 

5 ‘‘(II) as having elected the appli6 cation of this paragraph if any such 

7 corporation so elects. 

8 ‘‘(C) CREDIT REFUNDABLE.—For purposes 

9 of section 6401(b), the aggregate increase in the 

10 credits allowable under part IV of subchapter A 

11 for any taxable year resulting from the applica12 tion of this paragraph shall be treated as allowed 

13 under subpart C of such part (and not any other 

14 subpart). 

15 ‘‘(D) OTHER RULES.— 

16 ‘‘(i) ELECTION.—Any election under 

17 this paragraph may be revoked only with 

18 the consent of the Secretary. 

19 ‘‘(ii) PARTNERSHIPS WITH ELECTING

20 PARTNERS.—In the case of a corporation 

21 which is a partner in a partnership and 

22 which makes an election under subpara23 graph (A) for the taxable year, for purposes 

24 of determining such corporation’s distribuVerDate Sep 11 2014 23:26 Oct 28, 2015 Jkt 059200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6203 E:\BILLS\H2510.RH H2510

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1 tive share of partnership items under sec2 tion 702 for such taxable year— 

3 ‘‘(I) paragraphs (1) and (2)(D) 

4 shall not apply to any qualified prop5 erty placed in service during such tax6 able year, and 

7 ‘‘(II) the applicable depreciation 

8 method used under this section with re9 spect to such property shall be the 

10 straight line method. 

11 ‘‘(iii) CERTAIN PARTNERSHIPS.—In 

12 the case of a partnership in which more 

13 than 50 percent of the capital and profits 

14 interests are owned (directly or indirectly) 

15 at all times during the taxable year by 1 

16 corporation (or by corporations treated as 1 

17 taxpayer under subparagraph (B)(iii)), 

18 each partner shall compute its bonus depre19 ciation amount under clause (i) of subpara20 graph (B) by taking into account its dis21 tributive share of the amounts determined 

22 by the partnership under subclauses (I) and 

23 (II) of such clause for the taxable year of 

24 the partnership ending with or within the 

25 taxable year of the partner.’’. 


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1 (c) SPECIAL RULES FOR CERTAIN PLANTS BEARING

2 FRUITS AND NUTS.—Section 168(k) of such Code is amend3 ed— 

4 (1) by striking paragraph (5), and 

5 (2) by inserting after paragraph (4) the fol6 lowing new paragraph: 

7 ‘‘(5) SPECIAL RULES FOR CERTAIN PLANTS

8 BEARING FRUITS AND NUTS.— 

9 ‘‘(A) IN GENERAL.—In the case of any spec10 ified plant which is planted, or is grafted to a 

11 plant that has already been planted, by the tax12 payer in the ordinary course of the taxpayer’s 

13 farming business (as defined in section 

14 263A(e)(4)) during a taxable year for which the 

15 taxpayer has elected the application of this para16 graph— 

17 ‘‘(i) a depreciation deduction equal to 

18 50 percent of the adjusted basis of such 

19 specified plant shall be allowed under sec20 tion 167(a) for the taxable year in which 

21 such specified plant is so planted or grafted, 

22 and 

23 ‘‘(ii) the adjusted basis of such speci24 fied plant shall be reduced by the amount of 

25 such deduction. 


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1 ‘‘(B) SPECIFIED PLANT.—For purposes of 

2 this paragraph, the term ‘specified plant’ 

3 means— 

4 ‘‘(i) any tree or vine which bears fruits 

5 or nuts, and 

6 ‘‘(ii) any other plant which will have 

7 more than one yield of fruits or nuts and 

8 which generally has a period of more than 

9 2 years from the time of planting or graft10 ing to the time at which such plant begins 

11 bearing fruits or nuts. 

12 Such term shall not include any property which 

13 is planted or grafted outside of the United 

14 States. 

15 ‘‘(C) ELECTION REVOCABLE ONLY WITH

16 CONSENT.—An election under this paragraph 

17 may be revoked only with the consent of the Sec18 retary. 

19 ‘‘(D) ADDITIONAL DEPRECIATION MAY BE

20 CLAIMED ONLY ONCE.—If this paragraph applies 

21 to any specified plant, such specified plant shall 

22 not be treated as qualified property in the tax23 able year in which placed in service. 

24 ‘‘(E) DEDUCTION ALLOWED IN COMPUTING

25 MINIMUM TAX.—Rules similar to the rules of 


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1 paragraph (2)(E) shall apply for purposes of 

2 this paragraph.’’. 

3 (d) CONFORMING AMENDMENTS.— 

4 (1) Section 168(e)(6) of such Code is amended— 

5 (A) by redesignating subparagraphs (A) 

6 and (B) as subparagraphs (D) and (E), respec7 tively, 

8 (B) by striking all that precedes subpara9 graph (D) (as so redesignated) and inserting the 

10 following: 

11 ‘‘(6) QUALIFIED LEASEHOLD IMPROVEMENT

12 PROPERTY.—For purposes of this subsection— 

13 ‘‘(A) IN GENERAL.—The term ‘qualified 

14 leasehold improvement property’ means any im15 provement to an interior portion of a building 

16 which is nonresidential real property if— 

17 ‘‘(i) such improvement is made under 

18 or pursuant to a lease (as defined in sub19 section (h)(7))— 

20 ‘‘(I) by the lessee (or any subles21 see) of such portion, or 

22 ‘‘(II) by the lessor of such portion, 

23 ‘‘(ii) such portion is to be occupied ex24 clusively by the lessee (or any sublessee) of 

25 such portion, and 


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1 ‘‘(iii) such improvement is placed in 

2 service more than 3 years after the date the 

3 building was first placed in service. 

4 ‘‘(B) CERTAIN IMPROVEMENTS NOT IN5 CLUDED.—Such term shall not include any im6 provement for which the expenditure is attrib7 utable to— 

8 ‘‘(i) the enlargement of the building, 

9 ‘‘(ii) any elevator or escalator, 

10 ‘‘(iii) any structural component bene11 fitting a common area, or 

12 ‘‘(iv) the internal structural framework 

13 of the building. 

14 ‘‘(C) DEFINITIONS AND SPECIAL RULES.— 

15 For purposes of this paragraph— 

16 ‘‘(i) COMMITMENT TO LEASE TREATED

17 AS LEASE.—A commitment to enter into a 

18 lease shall be treated as a lease, and the 

19 parties to such commitment shall be treated 

20 as lessor and lessee, respectively. 

21 ‘‘(ii) RELATED PERSONS.—A lease be22 tween related persons shall not be considered 

23 a lease. For purposes of the preceding sen24 tence, the term ‘related persons’ means— 


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1 ‘‘(I) members of an affiliated 

2 group (as defined in section 1504), and 

3 ‘‘(II) persons having a relation4 ship described in subsection (b) of sec5 tion 267; except that, for purposes of 

6 this clause, the phrase ‘80 percent or 

7 more’ shall be substituted for the 

8 phrase ‘more than 50 percent’ each 

9 place it appears in such subsection.’’, 

10 and 

11 (C) by striking ‘‘subparagraph (A)’’ in sub12 paragraph (E) (as so redesignated) and inserting 

13 ‘‘subparagraph (D)’’. 

14 (2) Section 168(e)(7)(B) of such Code is amended 

15 by striking ‘‘qualified leasehold improvement prop16 erty’’ and inserting ‘‘qualified improvement prop17 erty’’. 

18 (3) Section 168(e)(8) of such Code is amended by 

19 striking subparagraph (D). 

20 (4) Section 168(k) of such Code is amended by 

21 adding at the end the following new paragraph: 

22 ‘‘(6) ELECTION OUT.—If a taxpayer makes an 

23 election under this paragraph with respect to any 

24 class of property for any taxable year, paragraphs (1) 

25 and (2)(D) shall not apply to any qualified property 


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1 in such class placed in service during such taxable 

2 year. An election under this paragraph may be re3 voked only with the consent of the Secretary.’’. 

4 (5) Section 168(l)(3) of such Code is amended— 

5 (A) by striking ‘‘section 168(k)’’ in sub6 paragraph (A) and inserting ‘‘subsection (k)’’, 

7 and 

8 (B) by striking ‘‘section 168(k)(2)(D)(i)’’ in 

9 subparagraph (B) and inserting ‘‘subsection 

10 (k)(2)(B)’’. 

11 (6) Section 168(l)(4) of such Code is amended by 

12 striking ‘‘subparagraph (E) of section 168(k)(2)’’ and 

13 all that follows and inserting ‘‘subsection (k)(2)(C) 

14 shall apply.’’. 

15 (7) Section 168(l)(5) of such Code is amended by 

16 striking ‘‘section 168(k)(2)(G)’’ and inserting ‘‘sub17 section (k)(2)(E)’’. 

18 (8) Section 263A(c) of such Code is amended by 

19 adding at the end the following new paragraph: 

20 ‘‘(7) COORDINATION WITH SECTION 168(k)(5).— 

21 This section shall not apply to any amount allowed 

22 as a deduction by reason of section 168(k)(5) (relat23 ing to special rules for certain plants bearing fruits 

24 and nuts).’’. 


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1 (9) Section 460(c)(6)(B) of such Code is amend2 ed by striking ‘‘which—’’ and all that follows and in3 serting ‘‘which has a recovery period of 7 years or 

4 less.’’. 

5 (10) Section 168(k) of such Code is amended by 

6 striking ‘‘ACQUIRED AFTER DECEMBER 31, 2007, 

7 AND BEFORE JANUARY 1, 2015’’ in the heading there8 of. 

9 (e) EFFECTIVE DATES.— 

10 (1) IN GENERAL.—Except as otherwise provided 

11 in this subsection, the amendments made by this sec12 tion shall apply to property placed in service after 

13 December 31, 2014, in taxable years ending after such 

14 date. 

15 (2) EXPANSION OF ELECTION TO ACCELERATE

16 AMT CREDITS IN LIEU OF BONUS DEPRECIATION.— 

17 (A) IN GENERAL.—The amendment made 

18 by subsection (b) shall apply to taxable years 

19 ending after December 31, 2014. 

20 (B) TRANSITIONAL RULE.—In the case of 

21 any taxable year beginning before January 1, 

22 2015, and ending after December 31, 2014, the 

23 limitation under section 168(k)(4)(B)(ii) of the 

24 Internal Revenue Code of 1986 (as amended by 

25 this section) shall be the sum of— 


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1 (i) the product of— 

2 (I) the maximum increase amount 

3 (within the meaning of section 

4 168(k)(4)(C)(iii) of such Code, as in ef5 fect before the amendments made by 

6 this section), multiplied by 

7 (II) a fraction the numerator of 

8 which is the number of days in the tax9 able year before January 1, 2015, and 

10 the denominator of which is the num11 ber of days in the taxable year, plus 

12 (ii) the product of— 

13 (I) such limitation (determined 

14 without regard to this subparagraph), 

15 multiplied by 

16 (II) a fraction the numerator of 

17 which is the number of days in the tax18 able year after December 31, 2014, and 

19 the denominator of which is the num20 ber of days in the taxable year. 

21 (3) SPECIAL RULES FOR CERTAIN PLANTS BEAR22 ING FRUITS AND NUTS.—The amendments made by 

23 subsection (c) (other than paragraph (1) thereof) shall 

24 apply to specified plants (as defined in section 

25 168(k)(5)(B) of the Internal Revenue Code of 1986, as 


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1 amended by this section) planted or grafted after De2 cember 31, 2014. 

3 SEC. 2. BUDGETARY EFFECTS. 

4 The budgetary effects of this Act shall not be entered 

5 on either PAYGO scorecard maintained pursuant to section 

6 4(d) of the Statutory Pay-As-You-Go Act of 2010. 


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Union Calendar No. 240 

114TH CONGRESS 

1ST SESSION H. R. 2510 

[Report No. 114–317, Part I] 

A BILL 

modify and make permanent bonus depreciation. 

To amend the Internal Revenue Code of 1986 to 

OCTOBER 28, 2015 

Reported from the Committee on Ways and Means with 

an amendment 

OCTOBER 28, 2015 

The Committee on the Budget discharged; committed to 

Union and ordered to be printed the Committee of the Whole House on the State of the 


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