Depreciation Fairness Act of 2015

Summary

Depreciation Fairness Act of 2015 This bill amends the Internal Revenue Code to make permanent the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property for purposes of the tax deduction for depreciation.

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Timeline

1. 5 February 2015

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 5 February 2015

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 5 February 2015 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 5 February 2015

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 5 February 2015

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 5 February 2015

  Open at official source

Sponsors

• Sen. Casey, Robert P., Jr. [D-PA] · D · Sponsor
• John Cornyn · R · Sponsor
• Sen. Brown, Sherrod [D-OH] · D · Sponsor
• Sen. Heller, Dean [R-NV] · R · Sponsor
• Sen. Stabenow, Debbie [D-MI] · D · Sponsor
• Sen. Vitter, David [R-LA] · R · Sponsor
• Sen. Menendez, Robert [D-NJ] · D · Sponsor
• Rep. Inhofe, James M. [R-OK-1] · R · Sponsor
• Mike Crapo · R · Sponsor
• Rep. Roberts, Pat [R-KS-1] · R · Sponsor
• Sen. Burr, Richard [R-NC] · R · Cosponsor
• Amy Klobuchar · D · Cosponsor
• James Risch · R · Cosponsor
• Sen. Isakson, Johnny [R-GA] · R · Cosponsor
• Roger Wicker · R · Cosponsor
• Susan Collins · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to ← Restaurant and Retail Jobs and Growth Act of 2015