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United States · Bill · S

S. 1578 (108th)

A bill to amend the Internal Revenue Code of 1986 to classify qualified rental office furniture as 5-year property for purposes of depreciation.

referredUnited States· United States Congress· EN

Introduced

3 September 2003

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

14 January 2025

Summary

Amends the Internal Revenue Code to classify as five-year property for depreciation purposes any qualified rental office furniture held by an office furniture rental dealer primarily for leasing to customers by means of a short-term rental contract. States that options to renew such a contract at the same or greater price shall not be taken into account in determining a lease term for such purposes.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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