S. 559 · 119th Congress

AIMM Act

Introduced on Feb 13, 2025 by Shelley Moore Capito (R-WV). Latest action (Feb 13, 2025): Read twice and referred to the Committee on Finance.

Stage
Introduced
Introduced
Feb 13, 2025
Cosponsors
0
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

A bill to amend the Internal Revenue Code of 1986 to permanently extend the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the deduction for business interest.

Summary

The Congressional Research Service has not summarized this measure yet.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Shelley Moore CapitoR-WVSponsor

No cosponsors.

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Feb 13, 2025Introduced in Senate
  2. Feb 13, 2025 · SenateRead twice and referred to the Committee on Finance.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. STANLEY BLACK & DECKER, INC.12 reports
    $5M reported (all issues)
  2. Case New Holland Industrial Inc.6 reports
    $1.9M reported (all issues)
  3. TNC (US) Holdings, Inc.6 reports
    $880K reported (all issues)
  4. Alliance for Biopharmaceutical Competitiveness and Innovation4 reports
    $1M reported (all issues)
  5. Bayer Corporation (Formerly known as MONSANTO COMPANY)4 reports
    $200K reported (all issues)
  6. CHARTER COMMUNICATIONS INC.4 reports
    $10.3M reported (all issues)Federal contractor: CHARTER COMMUNICATIONS OPERATING, LLC$130.5K in contracts, FY2026AI match · 100%
  7. Chamber of Commerce of the U.S.A.4 reports
    $70.3M reported (all issues)
  8. HEWLETT PACKARD ENTERPRISE COMPANY4 reports
    Federal contractor: HEWLETT PACKARD ENTERPRISE COMPANY$53.4M in contracts, FY2026AI match · 100%
  9. IBM Corporation4 reports
    $100K reported (all issues)
  10. JOHNSON & JOHNSON SERVICES, INC.4 reports
  11. Kenvue Inc.4 reports
    $120K reported (all issues)
  12. Leggett & Platt, Inc.4 reports
    $100K reported (all issues)Federal contractor: LEGGETT & PLATT, INCORPORATEDAI match · 100%
  13. Lumen Technologies (Formerly known as CenturyLink, Inc.)4 reports
    $130K reported (all issues)
  14. THE MOSAIC COMPANY4 reports
  15. Tax Reform Coalition4 reports
    $1.3M reported (all issues)
  16. VERIZON COMMUNICATIONS, INC.4 reports
    $6M reported (all issues)
  17. NATIONAL RESTAURANT ASSOCIATION3 reports
    $2.5M reported (all issues)Federal contractor: NATIONAL RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION$2M in contracts, FY2026AI match · 93%
  18. NEWS MEDIA ALLIANCE3 reports
    $1.5M reported (all issues)
  19. PFIZER INC.3 reports
    Federal contractor: PFIZER INCAI match · 100%
  20. THE GOODYEAR TIRE & RUBBER COMPANY3 reports
    Federal contractor: GOODYEAR TIRE & RUBBER COMPANY, THE$3.2M in contracts, FY2026AI match · 100%
  21. American Investment Council f/k/a PEGCC2 reports
    $1.3M reported (all issues)
  22. INTERNATIONAL PAPER2 reports
    $1.9M reported (all issues)Federal contractor: INTERNATIONAL PAPER COMPANYAI match · 100%
  23. Interest Deductibility Working Group2 reports
    $180K reported (all issues)
  24. National Taxpayers Union2 reports
    $60K reported (all issues)
  25. PHILLIPS 662 reports
    $3M reported (all issues)Federal contractor: PHILLIPS 66 COMPANY$658.1M in contracts, FY2026AI match · 100%
  26. SPECIALTY EQUIPMENT MARKET ASSOCIATION2 reports
    $710K reported (all issues)
  27. The Business Roundtable, Inc.2 reports
    $16M reported (all issues)
  28. AT&T Services, Inc.1 report
    Federal contractor: AT&T TECHNICAL SERVICES COMPANY, INC$10.2M in contracts, FY2026AI match · 94%
  29. Bayer Corporation (consolidated report)1 report
    $2.5M reported (all issues)
  30. INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)1 report
    $1M reported (all issues)Federal contractor: INTERNATIONAL BUSINESS MACHINES CORPORATION$586.1M in contracts, FY2026AI match · 100%
  31. NATIONAL TELECOMMUNICATIONS COOPERATIVE ASSOCIATION1 report
    $130K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 7, 2026 · loaded Oct 7, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 7, 2026 · loaded Oct 7, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.