United States · Bill · S
S. 1200 (109th)
Realistic Roofing Tax Treatment Act of 2005
Introduced
8 June 2005
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
15 August 2025
Summary
Realistic Roofing Tax Treatment Act of 2005 - Amends the Internal Revenue Code to: (1) classify as 20-year property for depreciation purposes any roof system which meets the requirements of Standard 90.1-2004 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers; and (2) require use of the straight line method for depreciation of such property.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 8 June 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 8 June 2005
Introduced in Senate
summary · EN · 8 June 2005
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/1200
- Open data entity: https://api.congress.gov/v3/bill/109/s/1200