United States · Bill · S
S. 394 (114th)
Depreciation Fairness Act of 2015
Introduced
5 February 2015
Last action
5 February 2015 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Casey, Robert P., Jr. [D-PA], Sen. Cornyn, John [R-TX], Sen. Brown, Sherrod [D-OH], Sen. Heller, Dean [R-NV], Sen. Stabenow, Debbie [D-MI], Sen. Vitter, David [R-LA], Sen. Menendez, Robert [D-NJ], Sen. Inhofe, James M. [R-OK], Sen. Crapo, Mike [R-ID], Sen. Roberts, Pat [R-KS], Sen. Burr, Richard [R-NC], Sen. Klobuchar, Amy [D-MN], Sen. Risch, James E. [R-ID], Sen. Isakson, Johnny [R-GA], Sen. Wicker, Roger F. [R-MS], Sen. Collins, Susan M. [R-ME]
Subjects
Taxation
Source updated
12 August 2025
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 February 2015
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
5 February 2015
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 5 February 2015 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 5 February 2015
Introduced in Senate (PDF)
Introduced in Senate · EN · 5 February 2015
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Introduced in Senate
summary · EN · 5 February 2015
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Casey, Robert P., Jr. [D-PA] · D · Sponsor
- Sen. Cornyn, John [R-TX] · 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
- Sen. Inhofe, James M. [R-OK] · R · Sponsor
- Sen. Crapo, Mike [R-ID] · R · Sponsor
- Sen. Roberts, Pat [R-KS] · R · Sponsor
- Sen. Burr, Richard [R-NC] · R · Cosponsor
- Sen. Klobuchar, Amy [D-MN] · D · Cosponsor
- Sen. Risch, James E. [R-ID] · R · Cosponsor
- Sen. Isakson, Johnny [R-GA] · R · Cosponsor
- Sen. Wicker, Roger F. [R-MS] · R · Cosponsor
- Sen. Collins, Susan M. [R-ME] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to ← Restaurant and Retail Jobs and Growth Act of 2015
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/senate-bill/394
- Open data entity: https://api.congress.gov/v3/bill/114/s/394
- us · 114-s-394 · source updated 12 August 2025