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- S.419
S.419: A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.
About This Bill
- This bill was introduced in the 109th Congress
- This bill is primarily about taxation
- Introduced Feb. 17, 2005
- Latest Major Action Feb. 17, 2005
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
3 (All Republicans)
Bill Summary
Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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| Feb. 17, 2005 |
Introduced in the Senate by Jon Kyl (R-Ariz.) |