United States · Bill · HR
H.R. 3500 (105th)
To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.
Introduced
18 March 1998
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 April 2025
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.
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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 · 18 March 1998
Introduced in House (PDF)
Introduced in House · EN · 18 March 1998
Introduced in House
summary · EN · 18 March 1998
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/house-bill/3500
- Open data entity: https://api.congress.gov/v3/bill/105/hr/3500