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.

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8667)

S.1441 through Congress

S.1441 keeps its number as it moves between the House and Senate.

SenateJul 21, 2005IntroducedOfficial record

Major milestones in the imported record. See all actions.

No House action is available in our imported record yet.

Separate related House measures (1)

These are different measures identified as related by Congress.gov. Their text and outcomes may differ; they are not the House stage of S.1441.

Related House bill: H.R.3367 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.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Jul 21, 2005

Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for depreciation purposes. Defines "wireless telecommunications equipment" as equipment used in the transmission, reception, coordination, or switching of wireless telecommunications service, other than cell towers, buildings, T-1 lines or other cabling connecting cell sites to mobile switching centers.

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People & committees

Who introduced it

Sen. Thomas, Craig [R-WY] · R–WY

Committees

Finance Committee

2 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Jul 21, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8667)
Jul 21, 2005
Sponsor introductory remarks on measure. (CR S8667)
Jul 21, 2005
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Jul 21, 2005 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

HR 3367 · 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.

Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze S.1441 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss S.1441, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1441

Text version to examine: Introduced in Senate · 2005-07-21.

Official full text: https://www.congress.gov/109/bills/s1441/BILLS-109s1441is.htm

Imported record last updated by the source: 2025-12-06T20:29:45Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.1441 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine S.1441 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.1441, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1441

Text version to examine: Introduced in Senate · 2005-07-21.

Official full text: https://www.congress.gov/109/bills/s1441/BILLS-109s1441is.htm

Imported record last updated by the source: 2025-12-06T20:29:45Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1441 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.1441 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.1441, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1441

Text version to examine: Introduced in Senate · 2005-07-21.

Official full text: https://www.congress.gov/109/bills/s1441/BILLS-109s1441is.htm

Imported record last updated by the source: 2025-12-06T20:29:45Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1441 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.1441 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.1441, 109th Congress: 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.

Official record: https://www.congress.gov/bill/109th-congress/senate-bill/1441

Text version to examine: Introduced in Senate · 2005-07-21.

Official full text: https://www.congress.gov/109/bills/s1441/BILLS-109s1441is.htm

Imported record last updated by the source: 2025-12-06T20:29:45Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1441 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.