Restoring Investment in Improvements Act

referredUnited States· United States Congress· EN

Introduced

14 March 2019

Last action

14 March 2019 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Toomey, Patrick [R-PA], Sen. Jones, Doug [D-AL], Sen. King, Angus S., Jr. [I-ME], Sen. Manchin, Joe, III [D-WV], Sen. Portman, Rob [R-OH], Sen. Roberts, Pat [R-KS], Sen. Shaheen, Jeanne [D-NH], Sen. Thune, John [R-SD], Sen. Sinema, Kyrsten [I-AZ], Sen. McSally, Martha [R-AZ], Sen. Cortez Masto, Catherine [D-NV], Sen. Isakson, Johnny [R-GA], Sen. Rosen, Jacky [D-NV], Sen. Blunt, Roy [R-MO], Sen. Wicker, Roger F. [R-MS], Sen. Collins, Susan M. [R-ME], Sen. Cassidy, Bill [R-LA], Sen. Rounds, Mike [R-SD], Sen. Enzi, Michael B. [R-WY], Sen. Daines, Steve [R-MT], Sen. Blackburn, Marsha [R-TN], Sen. Burr, Richard [R-NC], Sen. Hyde-Smith, Cindy [R-MS], Sen. Romney, Mitt [R-UT], Sen. Young, Todd [R-IN], Sen. Gardner, Cory [R-CO], Sen. Cruz, Ted [R-TX], Sen. Barrasso, John [R-WY], Sen. Cornyn, John [R-TX], Sen. Hassan, Margaret Wood [D-NH], Sen. Hawley, Josh [R-MO], Sen. Sullivan, Dan [R-AK], Sen. Ernst, Joni [R-IA], Sen. Murkowski, Lisa [R-AK], Sen. Lankford, James [R-OK], Sen. Feinstein, Dianne [D-CA], Sen. Coons, Christopher A. [D-DE], Sen. Crapo, Mike [R-ID], Sen. Rubio, Marco [R-FL], Sen. Hoeven, John [R-ND], Sen. Durbin, Richard J. [D-IL], Sen. Capito, Shelley Moore [R-WV], Sen. Duckworth, Tammy [D-IL], Sen. Scott, Tim [R-SC], Sen. Smith, Tina [D-MN], Sen. Paul, Rand [R-KY], Sen. Moran, Jerry [R-KS], Sen. Johnson, Ron [R-WI]

Subjects

Taxation

Source updated

5 December 2025

Taxation

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Summary

Restoring Investment in Improvements Act This bill confirms that the applicable recovery period for qualified improvement property (nonresidential real estate) for depreciation purposes is 15 years under the modified accelerated cost recovery system (MACRS) and 20 years under the alternative depreciation system (ADS).

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

Timeline

14 March 2019
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
14 March 2019
Introduced
Introduced in Senate
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in Senate · 14 March 2019 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 14 March 2019
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Introduced in Senate (PDF)
Introduced in Senate · EN · 14 March 2019
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 14 March 2019
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

related to → CARES Act
related to ← Restoring Investment in Improvements Act

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/116th-congress/senate-bill/803
Open data entity: https://api.congress.gov/v3/bill/116/s/803
us · 116-s-803 · source updated 5 December 2025