United States · Bill · S
S. 2170 (110th)
A bill 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
16 October 2007
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
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 Senate (text)
Introduced in Senate · EN · 16 October 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 October 2007
Introduced in Senate
summary · EN · 16 October 2007
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/2170
- Open data entity: https://api.congress.gov/v3/bill/110/s/2170