H.R. 1747 · 112th Congress · 2011–2012
To amend the Internal Revenue Code of 1986 to make permanent the rule treating certain farming business machinery and equipment as 5-year property.
H.R. 1747 in the 112th Congress (2011–2012) was introduced on May 5, 2011, sponsored by Wally Herger with 35 co-sponsors.
During the 112th Congress (2011–2012), Barack Obama was president, and Republicans held the House majority and Democrats the Senate majority.
- Status
- Introduced
- Introduced
- May 5, 2011
- Co-sponsors
- 35
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to make permanent the classification of certain farming business machinery and equipment as five-year property for purposes of the tax deduction for depreciation.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Wally Herger (R-CA). Co-sponsors: 14 Democrats, 21 Republicans.
Where it stands
- IntroducedMay 5, 2011
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (May 5, 2011)
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- H.R. 4: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011
- H.R. 1893: Airport and Airway Extension Act of 2011, Part II
- H.R. 2279: Airport and Airway Extension Act of 2011, Part III
- H.R. 2553: Airport and Airway Extension Act of 2011, Part IV
- H.R. 674: To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on…
- H.R. 8: American Taxpayer Relief Act of 2012
- S. 18: Small Business Paperwork Mandate Elimination Act
- H.R. 21: Reclaiming Individual Liberty Act
- H.R. 25: Fair Tax Act of 2011
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 1747 (112th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/112-hr-1747/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).