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.

referredUnited States· United States Congress· EN

Introduced

14 December 2009

Last action

14 December 2009 · 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. Crowley, Joseph [D-NY-14], Rep. Davis, Artur [D-AL-7], Rep. Herger, Wally [R-CA-2], Rep. Foxx, Virginia [R-NC-5], Rep. Kosmas, Suzanne M. [D-FL-24], Rep. Diaz-Balart, Mario [R-FL-26], Rep. Young, C. W. Bill [R-FL-13], Rep. Crenshaw, Ander [R-FL-4], Rep. Schock, Aaron [R-IL-18], Rep. Neugebauer, Randy [R-TX-19], Rep. Poe, Ted [R-TX-2], Rep. Putnam, Adam H. [R-FL-12], Rep. Guthrie, Brett [R-KY-2], Rep. Calvert, Ken [R-CA-41], Sen. Moran, Jerry [R-KS], Rep. Mack, Connie [R-FL-14], Sen. Welch, Peter [D-VT], Rep. Ellison, Keith [D-MN-5], Rep. Culberson, John Abney [R-TX-7], Rep. Burgess, Michael C. [R-TX-26], Rep. Green, Gene [D-TX-29], Rep. Dent, Charles W. [R-PA-15], Rep. Holden, Tim [D-PA-17], Rep. Holt, Rush [D-NJ-12], Rep. Bachus, Spencer [R-AL-6], Rep. Bishop, Sanford D. [D-GA-2], Rep. Arcuri, Michael A. [D-NY-24], Rep. Paulsen, Erik [R-MN-3], Rep. Walz, Timothy J. [D-MN-1], Rep. Austria, Steve [R-OH-7], Rep. Kline, John [R-MN-2], Rep. Ellsworth, Brad [D-IN-8], Rep. Burton, Dan [R-IN-5], Rep. Biggert, Judy [R-IL-13], Rep. Boren, Dan [D-OK-2], Rep. Manzullo, Donald A. [R-IL-16], Rep. Rooney, Thomas J. [R-FL-17], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Bright, Bobby [D-AL-2], Rep. Buchanan, Vern [R-FL-16], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Tiahrt, Todd [R-KS-4], Rep. Diaz-Balart, Lincoln [R-FL-21], Rep. Jordan, Jim [R-OH-4], Rep. Miller, Gary G. [R-CA-42]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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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

14 December 2009
Introduced
Introduced in House
Source: IntroReferral
14 December 2009
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
14 December 2009
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 14 December 2009 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 14 December 2009
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Introduced in House (PDF)
Introduced in House · EN · 14 December 2009
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Introduced in House
summary · EN · 14 December 2009
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/111th-congress/house-bill/4306
Open data entity: https://api.congress.gov/v3/bill/111/hr/4306
us · 111-hr-4306 · source updated 2 January 2025