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United States · Bill · HR

H.R. 844 (106th)

To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.

referredUnited States· United States Congress· EN

Introduced

24 February 1999

Last action

24 February 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Thomas, William M. [R-CA-21], Rep. Lewis, John [D-GA-5], Rep. English, Phil [R-PA-3], Rep. Thurman, Karen L. [D-FL-5], Rep. Johnson, Sam [R-TX-3], Rep. Foley, Mark [R-FL-16], Rep. Weller, Jerry [R-IL-11], Rep. Canady, Charles T. [R-FL-12], Rep. McCollum, Bill [R-FL-8], Rep. Ramstad, Jim [R-MN-3], Rep. Calvert, Ken [R-CA-41], Rep. Neal, Richard E. [D-MA-1], Rep. McCrery, Jim [R-LA-4], Rep. Andrews, Robert E. [D-NJ-1], Rep. Dunn, Jennifer [R-WA-8], Rep. Kelly, Sue W. [R-NY-19], Rep. Terry, Lee [R-NE-2], Rep. McNulty, Michael R. [D-NY-23], Rep. Lewis, Ron [R-KY-2], Rep. Boehlert, Sherwood [R-NY-24], Rep. Smith, Nick [R-MI-7], Rep. Miller, Gary G. [R-CA-42], Rep. Young, Don [R-AK-At Large], Rep. Jefferson, William J. [D-LA-2], Rep. McDermott, Jim [D-WA-7], Rep. Bonior, David E. [D-MI-10], Rep. Cook, Merrill [R-UT-2], Rep. Pryce, Deborah [R-OH-15], Rep. Schaffer, Bob [R-CO-4], Rep. Miller, Dan [R-FL-13], Rep. Fowler, Tillie [R-FL-4], Rep. Wexler, Robert [D-FL-19], Rep. Johnson, Nancy L. [R-CT-5], Rep. McInnis, Scott [R-CO-3], Rep. Frost, Martin [D-TX-24], Rep. Rangel, Charles B. [D-NY-15], Rep. Hayworth, J. D. [R-AZ-5], Rep. Houghton, Amo [R-NY-31], Rep. Coyne, William J. [D-PA-14], Rep. Knollenberg, Joe [R-MI-9], Rep. Collins, Mac [R-GA-3], Rep. Cox, Christopher [R-CA-48], Rep. Gibbons, Jim [R-NV-2], Rep. Pastor, Ed [D-AZ-4], Rep. Stark, Fortney Pete [D-CA-13], Sen. Stabenow, Debbie [D-MI], Rep. Lucas, Ken [D-KY-4]

Subjects

Taxation

Source updated

2 January 2025

Taxation

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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.

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

Timeline

  1. 24 February 1999

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 24 February 1999

    Introduced

    Sponsor introductory remarks on measure. (CR E274-275)

    Source: IntroReferral

  3. 24 February 1999

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 24 February 1999

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 24 February 1999

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  • Introduced in House (PDF)

    Introduced in House · EN · 24 February 1999

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 24 February 1999

    Open at official source

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Sponsors

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Related records

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Sources

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