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United States · Bill · HR

H.R. 3123 (109th)

Independent Restaurant Appreciation Act

referredUnited States· United States Congress· EN

Introduced

29 June 2005

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

15 August 2025

Summary

Independent Restaurant Appreciation Act - Amends the Internal Revenue Code to assign a 10-year recovery period, for depreciation purposes, for buildings placed in service by certain independent (i.e., non-franchise) restaurant businesses.

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Documents

3 official files

Introduced in House (text)

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Sources

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