I 118th CONGRESS 1st Session H. R. 2406 IN THE HOUSE OF REPRESENTATIVES March 30, 2023 Mr. Arrington (for himself, Mr. Buchanan , Mrs. Miller of West Virginia , Mr. Fitzpatrick , Ms. Tenney , Mr. Smith of Nebraska , Mr. Ferguson , Mrs. Steel , Mr. Estes , Mr. Kustoff , Mr. Moore of Utah , Mr. Hern , Mr. Feenstra , and Mr. LaHood ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment in qualified property is made, and for other purposes.