To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

referredUnited States· United States Congress· EN

Introduced

30 March 2011

Last action

30 March 2011 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Gerlach, Jim [R-PA-6], Rep. Neal, Richard E. [D-MA-1], Rep. Herger, Wally [R-CA-2], Rep. Austria, Steve [R-OH-7], Rep. Stivers, Steve [R-OH-15], Rep. Kline, John [R-MN-2], Rep. Akin, W. Todd [R-MO-2], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Latham, Tom [R-IA-3], Rep. Walberg, Tim [R-MI-5], Rep. Berkley, Shelley [D-NV-1], Rep. Culberson, John Abney [R-TX-7], Sen. Lummis, Cynthia M. [R-WY], Rep. Long, Billy [R-MO-7], Rep. Jones, Walter B., Jr. [R-NC-3], Rep. Canseco, Francisco "Quico" [R-TX-23], Sen. Luján, Ben Ray [D-NM], Rep. Fitzpatrick, Michael G. [R-PA-8], Rep. Ellmers, Renee L. [R-NC-2], Rep. Young, C. W. Bill [R-FL-13], Rep. McKinley, David B. [R-WV-1], Rep. Burton, Dan [R-IN-5], Sen. Welch, Peter [D-VT], Rep. Posey, Bill [R-FL-8], Rep. Johnson, Bill [R-OH-6], Rep. Boustany, Charles W., Jr. [R-LA-3], Rep. Calvert, Ken [R-CA-41], Rep. Manzullo, Donald A. [R-IL-16], Rep. Jenkins, Lynn [R-KS-2], Rep. Marchant, Kenny [R-TX-24], Rep. Rehberg, Denny [R-MT-At Large], Rep. Bilirakis, Gus M. [R-FL-12], Rep. Schock, Aaron [R-IL-18], Rep. Paulsen, Erik [R-MN-3], Rep. Schilling, Robert T. [R-IL-17], Rep. Nunes, Devin [R-CA-22], Rep. Grimm, Michael G. [R-NY-11], Rep. Holden, Tim [D-PA-17], Rep. Guthrie, Brett [R-KY-2], Rep. Boren, Dan [D-OK-2], Rep. Bachus, Spencer [R-AL-6], Rep. Ross, Dennis A. [R-FL-15], Rep. Crowley, Joseph [D-NY-14], Rep. Barletta, Lou [R-PA-11], Rep. Moore, Gwen [D-WI-4], Rep. Hanabusa, Colleen [D-HI-1], Rep. Fudge, Marcia L. [D-OH-11], Rep. Diaz-Balart, Mario [R-FL-26]

Subjects

Taxation

Source updated

5 December 2025

Taxation

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Summary

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

30 March 2011
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
30 March 2011
Introduced
Introduced in House
Source: IntroReferral
30 March 2011
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 30 March 2011 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 30 March 2011
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Introduced in House (PDF)
Introduced in House · EN · 30 March 2011
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Introduced in House
summary · EN · 30 March 2011
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/112th-congress/house-bill/1265
Open data entity: https://api.congress.gov/v3/bill/112/hr/1265
us · 112-hr-1265 · source updated 5 December 2025