To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Summary

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 12 March 2014

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 12 March 2014

   Introduced

   Introduced in House

   Source: IntroReferral

3. 12 March 2014

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 12 March 2014 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 12 March 2014

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 12 March 2014

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in House

  summary · EN · 12 March 2014

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Kelly, Mike [R-PA-16] · R · Sponsor
• Rep. Neal, Richard E. [D-MA-1] · D · Sponsor
• Rep. Gerlach, Jim [R-PA-6] · R · Sponsor
• Rep. Kind, Ron [D-WI-3] · D · Sponsor
• Rep. Marchant, Kenny [R-TX-24] · R · Cosponsor
• Rep. Thompson, Mike [D-CA-4] · D · Cosponsor
• Rep. Paulsen, Erik [R-MN-3] · R · Cosponsor
• Rep. Boustany, Charles W., Jr. [R-LA-3] · R · Cosponsor
• Rep. Miller, Jeff [R-FL-1] · R · Cosponsor
• Sen. Sinema, Kyrsten [I-AZ] · D · Cosponsor
• · hswm00 · Standing

Related records

• related to → Invest in United States Act of 2014
• related to → To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.
• related to ← A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.