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United States · Bill · HR

H.R. 5314 (111th)

To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.

referredUnited States· United States Congress· EN

Introduced

13 May 2010

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to provide for accelerated depreciation (i.e., 15-year recovery period) for nonresidential real property placed in service in a rural area.

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Documents

3 official files

Introduced in House (text)

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Sources

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