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HR 844 106th Congress House

To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.

Introduced: April 21, 1999 See on congress.gov
Taxation Building constructionBuilding leasesBusiness income taxCommerce
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Depreciation and amortizationIncome taxOffice buildingsTax deductions
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 24, 1999
Referred to the House Committee on Ways and Means.
Feb 24, 1999
Sponsor introductory remarks on measure. (CR E274-275)
Feb 24, 1999
Introduced in House
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 Latest action February 24, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 23
All 23 Democratic 7 Republican 1
D
Lofgren, Zoe
California · May 25, 2000
NETHERCUTT, GEORGE
· Mar 16, 2000
 D
Pelosi, Nancy
California · Nov 16, 1999
TURNER, JIM
· Nov 16, 1999
 D
Larson, John B.
Connecticut · Jul 29, 1999
 D
Pallone, Frank
New Jersey · Jul 1, 1999
SANDLIN, MAX
· Jul 1, 1999
DEUTSCH, PETER
· Jun 16, 1999
GREENWOOD, JAMES
· Jun 16, 1999
CRANE, PHILIP
· May 25, 1999
 D
Sherman, Brad
California · May 25, 1999
Isakson, Johnny
· May 13, 1999
 D
Smith, Adam
Washington · May 13, 1999
COLLINS, MAC
· May 5, 1999
LUCAS, KEN
· May 5, 1999
OSE, DOUG
· May 5, 1999
FROST, MARTIN
· Apr 21, 1999
HOUGHTON, AMO
· Apr 21, 1999
MCINNIS, SCOTT
· Apr 21, 1999
SMITH, NICK
· Mar 25, 1999
 R
Calvert, Ken
California · Mar 16, 1999
DUNN, JENNIFER
· Mar 16, 1999
 D
Neal, Richard E.
Massachusetts · Mar 16, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 844: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-844/
MLA
"H.R. 844: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-844/.
Bluebook (legal)
H.R. 844, 106th Cong. (2026), https://openamerica.io/bill/106-HR-844/.
Markdown link
[H.R. 844: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.](https://openamerica.io/bill/106-HR-844/)
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