United States · Bill · HR
H.R. 3622 (110th)
To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.
Introduced
20 September 2007
Last action
20 September 2007 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Meek, Kendrick B. [D-FL-17], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Berkley, Shelley [D-NV-1], Rep. English, Phil [R-PA-3], Rep. Keller, Ric [R-FL-8], Rep. Perlmutter, Ed [D-CO-7], Rep. Porter, Jon C. [R-NV-3], Rep. Jones, Stephanie Tubbs [D-OH-11], Rep. Davis, Artur [D-AL-7], Rep. Herger, Wally [R-CA-2], Rep. Ross, Mike [D-AR-4], Rep. Wilson, Joe [R-SC-2], Rep. Holt, Rush [D-NJ-12], Rep. Pascrell, Bill, Jr. [D-NJ-9], Rep. Etheridge, Bob [D-NC-2], Rep. Boyda, Nancy E. [D-KS-2], Rep. Culberson, John Abney [R-TX-7], Rep. Drake, Thelma D. [R-VA-2], Rep. Lewis, Ron [R-KY-2], Rep. Pryce, Deborah [R-OH-15], Rep. McCotter, Thaddeus G. [R-MI-11], Rep. Lipinski, Daniel [D-IL-3], Rep. Poe, Ted [R-TX-2], Rep. Latham, Tom [R-IA-3], Rep. Emerson, Jo Ann [R-MO-8], Rep. Wamp, Zach [R-TN-3], Rep. LaTourette, Steven C. [R-OH-14], Rep. Everett, Terry [R-AL-2], Rep. Boren, Dan [D-OK-2], Rep. Tiahrt, Todd [R-KS-4], Rep. Pickering, Charles W. "Chip" [R-MS-3], Rep. Smith, Adrian [R-NE-3], Rep. Akin, W. Todd [R-MO-2], Rep. Walberg, Tim [R-MI-5], Rep. Clay, Wm. Lacy [D-MO-1], Rep. Davis, David [R-TN-1], Rep. Doolittle, John T. [R-CA-4], Rep. Space, Zachary T. [D-OH-18], Rep. Sessions, Pete [R-TX-17], Rep. Moore, Dennis [D-KS-3], Sen. Moran, Jerry [R-KS], Rep. Manzullo, Donald A. [R-IL-16], Rep. Walsh, James T. [R-NY-25], Rep. Graves, Sam [R-MO-6], Rep. Paul, Ron [R-TX-14], Rep. Davis, Tom [R-VA-11], Rep. Lewis, John [D-GA-5], David Scott
Subjects
Taxation
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
20 September 2007
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
20 September 2007
Introduced
Sponsor introductory remarks on measure. (CR E1940-1941)
Source: IntroReferral
20 September 2007
Introduced
Introduced in House
Source: IntroReferral
20 September 2007
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 20 September 2007 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 20 September 2007
Introduced in House (PDF)
Introduced in House · EN · 20 September 2007
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Introduced in House
summary · EN · 20 September 2007
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Meek, Kendrick B. [D-FL-17] · D · Sponsor
- Rep. Tiberi, Patrick J. [R-OH-12] · R · Sponsor
- Rep. Berkley, Shelley [D-NV-1] · D · Sponsor
- Rep. English, Phil [R-PA-3] · R · Sponsor
- Rep. Keller, Ric [R-FL-8] · R · Sponsor
- Rep. Perlmutter, Ed [D-CO-7] · D · Sponsor
- Rep. Porter, Jon C. [R-NV-3] · R · Sponsor
- Rep. Jones, Stephanie Tubbs [D-OH-11] · D · Sponsor
- Rep. Davis, Artur [D-AL-7] · D · Sponsor
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Rep. Ross, Mike [D-AR-4] · D · Cosponsor
- Rep. Wilson, Joe [R-SC-2] · R · Cosponsor
- Rep. Holt, Rush [D-NJ-12] · D · Cosponsor
- Rep. Pascrell, Bill, Jr. [D-NJ-9] · D · Cosponsor
- Rep. Etheridge, Bob [D-NC-2] · D · Cosponsor
- Rep. Boyda, Nancy E. [D-KS-2] · D · Cosponsor
- Rep. Culberson, John Abney [R-TX-7] · R · Cosponsor
- Rep. Drake, Thelma D. [R-VA-2] · R · Cosponsor
- Rep. Lewis, Ron [R-KY-2] · R · Cosponsor
- Rep. Pryce, Deborah [R-OH-15] · R · Cosponsor
- Rep. McCotter, Thaddeus G. [R-MI-11] · R · Cosponsor
- Rep. Lipinski, Daniel [D-IL-3] · D · Cosponsor
- Rep. Poe, Ted [R-TX-2] · R · Cosponsor
- Rep. Latham, Tom [R-IA-3] · R · Cosponsor
- Rep. Emerson, Jo Ann [R-MO-8] · R · Cosponsor
- Rep. Wamp, Zach [R-TN-3] · R · Cosponsor
- Rep. LaTourette, Steven C. [R-OH-14] · R · Cosponsor
- Rep. Everett, Terry [R-AL-2] · R · Cosponsor
- Rep. Boren, Dan [D-OK-2] · D · Cosponsor
- Rep. Tiahrt, Todd [R-KS-4] · R · Cosponsor
- Rep. Pickering, Charles W. "Chip" [R-MS-3] · R · Cosponsor
- Rep. Smith, Adrian [R-NE-3] · R · Cosponsor
- Rep. Akin, W. Todd [R-MO-2] · R · Cosponsor
- Rep. Walberg, Tim [R-MI-5] · R · Cosponsor
- Rep. Clay, Wm. Lacy [D-MO-1] · D · Cosponsor
- Rep. Davis, David [R-TN-1] · R · Cosponsor
- Rep. Doolittle, John T. [R-CA-4] · R · Cosponsor
- Rep. Space, Zachary T. [D-OH-18] · D · Cosponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- Rep. Moore, Dennis [D-KS-3] · D · Cosponsor
- Sen. Moran, Jerry [R-KS] · R · Cosponsor
- Rep. Manzullo, Donald A. [R-IL-16] · R · Cosponsor
- Rep. Walsh, James T. [R-NY-25] · R · Cosponsor
- Rep. Graves, Sam [R-MO-6] · R · Cosponsor
- Rep. Paul, Ron [R-TX-14] · R · Cosponsor
- Rep. Davis, Tom [R-VA-11] · R · Cosponsor
- Rep. Lewis, John [D-GA-5] · D · Cosponsor
- David Scott · D · Cosponsor
Showing 48 of 167 sponsors and actors.
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/house-bill/3622
- Open data entity: https://api.congress.gov/v3/bill/110/hr/3622
- us · 110-hr-3622 · source updated 5 December 2025