United States · Bill · HR
H.R. 2014 (110th)
Leasehold Improvement Depreciation Act of 2007
Introduced
24 April 2007
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
14 August 2025
Summary
Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 April 2007
Introduced in House (PDF)
Introduced in House · EN · 24 April 2007
Introduced in House
summary · EN · 24 April 2007
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/house-bill/2014
- Open data entity: https://api.congress.gov/v3/bill/110/hr/2014