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America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property). Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.
Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.
Written by the nonpartisan Congressional Research Service, describing H.R. 4457 as passed House amended on Jun 12, 2014. It is not the text of the measure; a later amendment may have changed what it does.
Jun 12, 2014Each bar: ✓ Yea from the bottom, ✕ Nay aboveJun 12, 2014
House Jun 12, 2014 · the primary vote
To amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes
Passed
272 Yea 144 Nay 15 not voting
Crossed both parties 55 of 416 voting members broke with their own party: 53 Democrats, 2 Republicans.
DemocratsRepublicansFilled: YeaRing: NayGrey: not voting or present
431 members on this roll call, from the official House record. Party majorities need at least five voting members, so an independent never counts as breaking with a party.
Signing on is not a vote: a member can cosponsor H.R. 4457 and vote against it. 6 signed when it was filed.
Organizations that named H.R. 4457 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.
162 disclosures name this measure. Retrieved from LDA.gov on 2026-10-05. Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.