To amend H.R. 1, by allowing for depletion of property in case of oil and gas wells, and that allowance shall not exceed 50% of the next income of the taxpayers

On Feb 11, 1926, the Senate voted 48–13 (HR 1). Result: passed. By party: Republicans 30–9, Democrats 22–4, Others 0–1. It was a bipartisan vote: majorities of both parties voted yes. 13 members voted against their own party.

During the 69th Congress (1925–1926), Calvin Coolidge was president, and Republicans held majorities in both the House and Senate.

Yes: 48
No: 13
Did not vote: 39
Date: Feb 11, 1926

By party

Democrats22 yes · 4 no · 17 didn’t vote
Republicans30 yes · 9 no · 22 didn’t vote
Others0 yes · 1 no

Who broke with their party

Thomas Francis Bayard Jr. D-DE voted no
Smith Wildman Brookhart R-IA voted no
James Couzens R-MI voted no
James Alexander Reed D-MO voted no
Gerald Prentice Nye R-ND voted no
Lynn Joseph Frazier R-ND voted no
George William Norris R-NE voted no
Charles Linza Mcnary R-OR voted no
Peter Norbeck R-SD voted no
William Henry Mcmaster R-SD voted no
Kenneth Douglas Mckellar D-TN voted no
Clarence Cleveland Dill D-WA voted no
Robert Marion La Follette Jr. R-WI voted no

How each senator voted: Yes

How each senator voted: No

Did not vote

Other votes

From Voteview roll call records.

Cite or embed this page

Capitol Receipts, “To amend H.R. 1, by allowing for depletion…: Senate Vote, Feb 11, 1926,” https://www.capitolreceipts.com/vote/69-S-51/to-amend-h-r-1-by-allowing-for-depletion (accessed 2026-10-17).