Home > 106th Congressional Bills > S. 896 (is) To abolish the Department of Energy, and for other purposes. [Introduced in Senate] ...
S. 896 (is) To abolish the Department of Energy, and for other purposes. [Introduced in Senate] ...
108th CONGRESS
1st Session
S. 895
To amend the Internal Revenue Code of 1986 to include wireless
telecommunications equipment in the definition of qualified
technological equipment for purposes of determining the depreciation
treatment of such equipment.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
April 11, 2003
Mr. Nickles (for himself and Mrs. Lincoln) introduced the following
bill; which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to include wireless
telecommunications equipment in the definition of qualified
technological equipment for purposes of determining the depreciation
treatment of such equipment.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. WIRELESS TELECOMMUNICATIONS EQUIPMENT.
(a) In General.--Subparagraph (A) of section 168(i)(2) of the
Internal Revenue Code of 1986 (defining qualified technological
equipment) is amended by striking ``and'' at the end of clause (ii), by
striking the period at the end of clause (iii) and inserting ``, and'',
and by inserting after clause (iii) the following new clause:
``(iv) any wireless telecommunications
equipment.''.
(b) Wireless Telecommunications Equipment.--Section 168(i)(2) of
the Internal Revenue Code of 1986 is amended by inserting after
subparagraph (C) the following new subparagraph:
``(D) Wireless telecommunications equipment.--For
purposes of this paragraph, the term `wireless
telecommunications equipment' means all equipment used
in the transmission, reception, coordination, or
switching of wireless telecommunications service, other
than cell towers, buildings, and T-1 lines or other
cabling connecting cell sites to mobile switching
centers. For this purpose, `wireless telecommunications
service' includes any commercial mobile radio service
as defined in title 47 of the Code of Federal
Regulations.''.
(c) Effective Date.--The amendments made by this section shall
apply to property placed in service on or after the date of the
enactment of this Act.
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