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- H.R.1634
H.R.1634: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.
About This Bill
- This bill was introduced in the 108th Congress
- This bill is primarily about taxation
- Introduced April 3, 2003
- Latest Major Action April 3, 2003
- See the four similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
84 (34 Democrats, 51 Republicans)
Bill Summary
Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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April 3, 2003 |
Introduced in the House by E. Clay Shaw (R-Fla.) |