United States · Bill · HR
H.R. 2402 (106th)
Small Business Franchise Tax Relief Act of 1999
Introduced
30 June 1999
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
10 February 2026
Summary
Small Business Franchise Tax Relief Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system (ACRS). Establishes certain qualified leasehold improvement property as 10-year ACRS property. Excepts certain franchises from the general rule pertaining to the capital gain treatment on the transfer of franchises, trademarks, and trade names.
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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 · 30 June 1999
Introduced in House (PDF)
Introduced in House · EN · 30 June 1999
Introduced in House
summary · EN · 30 June 1999
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/106th-congress/house-bill/2402
- Open data entity: https://api.congress.gov/v3/bill/106/hr/2402