Bill113th CongressFiled Jan 28, 2014Taxation
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.
Bill journey · stage 2 of 5
Under committee review
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Became LawLaw
What it doesSummary introduced in house (Jan 28, 2014)
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.
What just happenedJan 28, 2014
Referred to the House Committee on Ways and Means.
Who’s behind it
Rep. Grayson, Alan [D-FL-9](D-FL)Sponsor
1committees3actions6related bills5subjects
- Introduced in HouseJan 28, 2014
- Jan 28, 2014IntroReferralH11100
Referred to the House Committee on Ways and Means.
- Jan 28, 2014IntroReferralIntro-H
Introduced in House
- Jan 28, 2014IntroReferral1000
Introduced in House