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United States · Bill · HR

H.R. 920 (109th)

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.

referredUnited States· United States Congress· EN

Introduced

17 February 2005

Last action

17 February 2005 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Foley, Mark [R-FL-16], Rep. Mack, Connie [R-FL-14], Rep. Boyd, Allen [D-FL-2], Rep. Hayworth, J. D. [R-AZ-5], Rep. Otter, C. L. (Butch) [R-ID-1], Rep. Lewis, Ron [R-KY-2], Rep. Cooper, Jim [D-TN-5], Rep. Ros-Lehtinen, Ileana [R-FL-27], Rep. Doolittle, John T. [R-CA-4], Rep. Chabot, Steve [R-OH-1], Rep. Sessions, Pete [R-TX-17], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Renzi, Rick [R-AZ-1], Rep. Garrett, Scott [R-NJ-5], Rep. Tiberi, Patrick J. [R-OH-12], Rep. Johnson, Sam [R-TX-3], Rep. English, Phil [R-PA-3], Rep. Wolf, Frank R. [R-VA-10], Rep. Gallegly, Elton [R-CA-24], Rep. Wilson, Joe [R-SC-2], Rep. Harris, Katherine [R-FL-13], Rep. McCrery, Jim [R-LA-4], Rep. Hoekstra, Peter [R-MI-2], Rep. Kennedy, Mark R. [R-MN-6], Rep. Brown-Waite, Ginny [R-FL-5], Rep. Gordon, Bart [D-TN-6], Rep. Terry, Lee [R-NE-2], Rep. Walsh, James T. [R-NY-25], Rep. Bonilla, Henry [R-TX-23], Rep. Hall, Ralph M. [R-TX-4], Rep. McIntyre, Mike [D-NC-7], Rep. Towns, Edolphus [D-NY-10], Rep. Northup, Anne M. [R-KY-3], Rep. Dicks, Norman D. [D-WA-6], Rep. Kildee, Dale E. [D-MI-5], Rep. Jones, Walter B., Jr. [R-NC-3], Rep. Latham, Tom [R-IA-3], Rep. Franks, Trent [R-AZ-8], Rep. Holt, Rush [D-NJ-12], Rep. Shuster, Bill [R-PA-9], Rep. Neugebauer, Randy [R-TX-19], Rep. Dent, Charles W. [R-PA-15], Rep. Tiahrt, Todd [R-KS-4], Sen. Blunt, Roy [R-MO], Rep. Andrews, Robert E. [D-NJ-1], Rep. McHugh, John M. [R-NY-23], Rep. Brady, Kevin [R-TX-8], Rep. McCaul, Michael T. [R-TX-10]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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

  1. 17 February 2005

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 17 February 2005

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 17 February 2005

    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 · 17 February 2005

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 17 February 2005

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 17 February 2005

    Open at official source

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Sponsors

Showing 48 of 65 sponsors and actors.

Related records

Sources

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