A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.

referredUnited States· United States Congress· EN

Introduced

15 March 2005

Last action

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Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2736)

Summary

Amends the Internal Revenue Code to make permanent the 15-year recovery period for the depreciation of qualified leasehold improvement property (property held and improved by a lessor).

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Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 15 March 2005
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Introduced in Senate (PDF)
Introduced in Senate · EN · 15 March 2005
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Introduced in Senate
summary · EN · 15 March 2005
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Sources

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Official source: https://www.congress.gov/bill/109th-congress/senate-bill/621
Open data entity: https://api.congress.gov/v3/bill/109/s/621