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- H.R.3948
H.R.3948: To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.
About This Bill
- Introduced Jan. 28, 2014
- Latest Major Action Jan. 28, 2014
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Summary
Amends the Internal Revenue Code to extend through 2014 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.
(Source: Library of Congress)
Bill Actions
Date | Description |
---|---|
Jan. 28, 2014 |
Referred to the House Committee on Ways and Means.
|
Jan. 28, 2014 |
Introduced in the House by Alan Grayson (D-Fla.) |