# 115-hr-3455: Fairness for Agricultural Machinery and Equipment Act

115-hr-3455, Fairness for Agricultural Machinery and Equipment Act, is a 115th Congress bill sponsored by Rep. Abraham, Ralph Lee [R-LA-5] (R-LA); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-3455
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-3455
- Congress: 115
- Title: Fairness for Agricultural Machinery and Equipment Act
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2017-07-27
- Sponsor: Rep. Abraham, Ralph Lee [R-LA-5] (R-LA)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Fairness for Agricultural Machinery and Equipment Act This bill amends the Internal Revenue Code to: (1) make permanent the five-year recovery period for the depreciation of certain farming business machinery and equipment by eliminating the requirement that the property be placed in service before 2010; and (2) expand the machinery and equipment that qualifies as five-year property to include a grain bin, cotton ginning asset, or fence used in a farming business. The original use of the five-year property must commence with the taxpayer after the enactment of this bill.

## Cosponsors (2)

- COLLIN PETERSON (D-MN), 2017-07-27T00:00:00.000Z
- Rep. Crawford, Eric A. "Rick" [R-AR-1] (R-AR), 2017-07-27T00:00:00.000Z

## Related bills

- 115-hr-6417: AG and Legal Workforce Act
- 115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act
- 115-hr-5358: DRIVE-Safe Act
- 115-hr-5275: Agricultural Certainty for Reporting Emissions Act
- 115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018
- 115-hr-5132: Iranian Revolutionary Guard Corps Economic Exclusion Act

## Sources
- [115-hr-3455 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/3455)

## Related
- [115-hr-6417: AG and Legal Workforce Act](https://policyrisk.com/legislation/115-hr-6417)
- [115-hr-5499: Stephen Michael Gleason Congressional Gold Medal Act](https://policyrisk.com/legislation/115-hr-5499)
- [115-hr-5358: DRIVE-Safe Act](https://policyrisk.com/legislation/115-hr-5358)
- [115-hr-5275: Agricultural Certainty for Reporting Emissions Act](https://policyrisk.com/legislation/115-hr-5275)
- [115-hr-5141: United States-Israel Security Assistance Authorization Act of 2018](https://policyrisk.com/legislation/115-hr-5141)
- [115-hr-5132: Iranian Revolutionary Guard Corps Economic Exclusion Act](https://policyrisk.com/legislation/115-hr-5132)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-3455 (as of 2025-11-18).