United States · Bill · S
S. 803 (116th)
Restoring Investment in Improvements Act
Introduced
14 March 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
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).
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 14 March 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 March 2019
Introduced in Senate
summary · EN · 14 March 2019
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/803
- Open data entity: https://api.congress.gov/v3/bill/116/s/803