A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Summary

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 17 April 2013

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 17 April 2013

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 17 April 2013 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 17 April 2013

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 17 April 2013

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 17 April 2013

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  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. Stabenow, Debbie [D-MI] · D · Sponsor
• Sen. Crapo, Mike [R-ID] · R · Sponsor
• Sen. Menendez, Robert [D-NJ] · D · Sponsor
• Sen. Brown, Sherrod [D-OH] · D · Sponsor
• Sen. Begich, Mark [D-AK] · D · Sponsor
• Sen. Collins, Susan M. [R-ME] · R · Sponsor
• Sen. Hagan, Kay R. [D-NC] · D · Sponsor
• Sen. Inhofe, James M. [R-OK] · R · Sponsor
• Sen. Klobuchar, Amy [D-MN] · D · Sponsor
• Sen. Risch, James E. [R-ID] · R · Sponsor
• Sen. Vitter, David [R-LA] · R · Sponsor
• Sen. Wicker, Roger F. [R-MS] · R · Sponsor
• Sen. Heller, Dean [R-NV] · R · Cosponsor
• Sen. Roberts, Pat [R-KS] · R · Cosponsor
• Sen. King, Angus S., Jr. [I-ME] · I · Cosponsor
• Sen. Burr, Richard [R-NC] · R · Cosponsor
• Sen. Cochran, Thad [R-MS] · R · Cosponsor
• Sen. Tester, Jon [D-MT] · D · Cosponsor
• Sen. Landrieu, Mary L. [D-LA] · D · Cosponsor
• Sen. Blunt, Roy [R-MO] · R · Cosponsor
• Sen. Mikulski, Barbara A. [D-MD] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Invest in United States Act of 2014
• related to → To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.
• related to → To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.