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.
Introduced
17 February 2005
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 17 February 2005
Introduced in House (PDF)
Introduced in House · EN · 17 February 2005
Introduced in House
summary · EN · 17 February 2005
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/920
- Open data entity: https://api.congress.gov/v3/bill/109/hr/920