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United States · Bill · HR

H.R. 1634 (108th)

To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.

referredUnited States· United States Congress· EN

Introduced

3 April 2003

Last action

3 April 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Neal, Richard E. [D-MA-1], Rep. English, Phil [R-PA-3], Rep. Ramstad, Jim [R-MN-3], Rep. Becerra, Xavier [D-CA-34], Rep. Foley, Mark [R-FL-16], Rep. Hayworth, J. D. [R-AZ-5], Rep. Lewis, John [D-GA-5], Rep. Rangel, Charles B. [D-NY-15], Rep. Lewis, Ron [R-KY-2], Rep. Weller, Jerry [R-IL-11], Rep. Stark, Fortney Pete [D-CA-13], Rep. Johnson, Nancy L. [R-CT-5], Rep. Herger, Wally [R-CA-2], Rep. Johnson, Sam [R-TX-3], Rep. Matsui, Robert T. [D-CA-5], Rep. Larson, John B. [D-CT-1], Rep. Lucas, Ken [D-KY-4], Sen. Isakson, Johnny [R-GA], Rep. McKeon, Howard P. "Buck" [R-CA-25], Rep. Kolbe, Jim [R-AZ-8], Rep. Terry, Lee [R-NE-2], Rep. Frost, Martin [D-TX-24], Rep. Weldon, Dave [R-FL-15], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Keller, Ric [R-FL-8], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Smith, Nick [R-MI-7], Rep. Price, David E. [D-NC-4], Rep. Green, Mark [R-WI-8], Rep. Miller, Gary G. [R-CA-42], Sen. Wicker, Roger F. [R-MS], Rep. Harris, Katherine [R-FL-13], Rep. Simmons, Rob [R-CT-2], Rep. Upton, Fred [R-MI-6], Sen. Udall, Mark [D-CO], Rep. Grijalva, Raúl M. [D-AZ-7], Rep. Doolittle, John T. [R-CA-4], Rep. Sherman, Brad [D-CA-32], Rep. Deal, Nathan [R-GA-9], Rep. Goode, Virgil H., Jr. [R-VA-5], Rep. Blumenauer, Earl [D-OR-3], Rep. Case, Ed [D-HI-1], Rep. Brown-Waite, Ginny [R-FL-5], Rep. Brown, Henry E., Jr. [R-SC-1], Rep. Manzullo, Donald A. [R-IL-16], Rep. Wilson, Joe [R-SC-2], Sen. Blackburn, Marsha [R-TN]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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Summary

Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.

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

Timeline

  1. 3 April 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 3 April 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 3 April 2003

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 3 April 2003

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  • Introduced in House (PDF)

    Introduced in House · EN · 3 April 2003

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 3 April 2003

    Open at official source

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Sponsors

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Related records

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Sources

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