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- H.R.2936
H.R.2936: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.
About This Bill
- This bill was introduced in the 110th Congress
- This bill is primarily about taxation
- Introduced June 28, 2007
- Latest Major Action June 28, 2007
- See the two similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
5 (2 Democrats, 4 Republicans)
Bill Summary
Amends the Internal Revenue Code to allow qualified retail improvement property a 15-year recovery period for purposes of the tax deduction for depreciation. Defines such property as any improvement to an interior portion of a building which is nonresidential real property, if: (1) such portion is open to the general public and is used in the trade or business of selling tangible personal property or services to the general public; and (2)...
(Source: Library of Congress)
Bill Actions
Date | Description |
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Sponsor introductory remarks on measure.
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Referred to the House Committee on Ways and Means.
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June 28, 2007 |
Introduced in the House by Richard E. Neal (D-Mass.) |