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United States · Bill · S

S. 1087 (107th)

Business Property Economic Revitalization Act of 2001

referredUnited States· United States Congress· EN

Introduced

22 June 2001

Last action

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6665-6666)

Sponsors

Subjects

Discovery layer

Source updated

19 August 2025

Summary

Business Property Economic Revitalization Act of 2001 - 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.

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Documents

3 official files

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Sources

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