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HR 2451 106th Congress House Taxation Business income tax Commerce Depreciation and amortization Franchises (Retail trade) Income tax Tax deductions

Small Business Franchise Property Recovery Act of 1999

Introduced: July 1, 1999 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 1, 1999
Referred to the House Committee on Ways and Means.
Jul 1, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
Small Business Franchise Property Recovery Act of 1999 - Amends the Internal Revenue Code to establish certain franchise operations as 15-year property under the accelerated cost recovery system.
What's happening now July 1, 1999

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1562 Identical bill Small Business Franchise Property Recovery Act of 1999
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Simpson, Michael K.
Idaho · Jul 12, 2000
 R
Aderholt, Robert B.
Alabama · Jun 14, 2000
 R
Calvert, Ken
California · Oct 7, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2451: Small Business Franchise Property Recovery Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-2451/
MLA
"H.R. 2451: Small Business Franchise Property Recovery Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-2451/.
Bluebook (legal)
H.R. 2451, 106th Cong. (2026), https://openamerica.io/bill/106-HR-2451/.
Markdown link
[H.R. 2451: Small Business Franchise Property Recovery Act of 1999](https://openamerica.io/bill/106-HR-2451/)
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