Full Expensing Act of 2015

This bill amends the Internal Revenue Code to expand the expensing allowance for certain depreciable business property (section 179 property) by: (1) redefining "section 179 property" to include tangible property or computer software that is acquired by purchase for use in a trade or business or for the production of income, and (2) repealing the dollar limitation on the amount of such property that may be deducted as an expense in the current taxable year.