S. 160 · 108th Congress · 2003–2004
A bill to amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.
S. 160 in the 108th Congress (2003–2004) was introduced on Jan 14, 2003, sponsored by Conrad Burns with 17 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jan 14, 2003
- Co-sponsors
- 17
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to: (1) permit any qualified broadband expenditure which is paid or incurred by the taxpayer to be treated as an expense which is not chargeable to capital account; and (2) any expenditure so treated to be allowed as a deduction. Defines terms and sets forth rules.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Conrad Burns (R-MT). Co-sponsors: 10 Democrats, 7 Republicans.
Where it stands
- IntroducedJan 14, 2003
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (Jan 14, 2003)
More bills from Conrad Burns in the 108th Congress
- S. 867: A bill to designate the facility of the United States Postal Service located at 710 Wick Lane in…
- S. 877: CAN-SPAM Act of 2003
- S. 2315: A bill to amend the Communications Satellite Act of 1962 to extend the deadline for the INTELSAT…
- S. 2896: A bill to modify and extend certain privatization requirements of the Communications Satellite Act…
- S. 2214: A bill to designate the facility of the United States Postal Service located at 3150 Great…
- S. 919: Railroad Competition Act of 2003
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “S. 160 (108th Congress): A bill to amend the Internal Revenue Code…,” https://www.capitolreceipts.com/bill/108-s-160/a-bill-to-amend-the-internal-revenue-code-of (accessed 2026-10-16).