On the recordJune 12, 2014
In its current form, I am opposed to this legislation. The SPEAKER pro tempore. The Clerk will report the motion to recommit. The Clerk read as follows: Mr. Neal moves to recommit the bill H.R. 4457 to the Committee on Ways and Means with instructions to report the same back to the House forthwith with the following amendment: Amend section 2 to read as follows: SEC. 2. TWO-YEAR EXTENSION OF EXPENSING LIMITATION. (a) Dollar Limitation.--Paragraph (1) of section 179(b) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``or 2013'' in subparagraph (B) and inserting ``2013, 2014, or 2015'', and (2) by striking ``after 2013'' in subparagraph (C) and inserting ``after 2015''. (b) Reduction in Limitation.--Paragraph (2) of section 179(b) of such Code is amended-- (1) by striking ``or 2013'' in subparagraph (B) and inserting ``2013, 2014, or 2015'', and (2) by striking ``after 2013'' in subparagraph (C) and inserting ``after 2015''. (c) Computer Software.--Clause (ii) of section 179(d)(1)(A) of such Code is amended by striking ``before 2014'' and inserting ``before 2016''. (d) Election.--Paragraph (2) of section 179(c) of such Code is amended by striking ``before 2014'' and inserting ``before 2016''. (e) Special Rules for Treatment of Qualified Real Property.-- (1) In general.--Paragraph (1) of section 179(f) of such Code is amended by striking ``or 2013'' and inserting ``2013, 2014, or 2015''.…





