S.732: A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.

About This Bill

  • This bill was introduced in the 107th Congress
  • This bill is primarily about taxation
  • Introduced April 6, 2001
  • Latest Major Action April 6, 2001

Bill Summary

Amends the Internal Revenue Code to classify certain restaurant buildings or any improvements to such buildings as 15-year depreciable property.

(Source: Library of Congress)

Bill Actions

Date Description
Read twice and referred to the Committee on Finance.
April 6, 2001

Introduced in the Senate by Fred Thompson (R-Tenn.)

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