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HR 1030 107th Congress House Taxation Building construction Building leases Business income tax Commerce Depreciation and amortization Income tax Office buildings Tax deductions

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

Introduced: March 14, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 14, 2001
Referred to the House Committee on Ways and Means.
Mar 14, 2001
Sponsor introductory remarks on measure. (CR E359-360)
Mar 14, 2001
Introduced in House
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 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.
What's happening now March 14, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 5 Republican 1
D
Sherman, Brad
California · Oct 9, 2001
 R
Wicker, Roger F.
Mississippi · Aug 2, 2001
 D
Clyburn, James E.
South Carolina · Jun 21, 2001
 D
Smith, Adam
Washington · May 24, 2001
 D
Larson, John B.
Connecticut · Mar 14, 2001
 D
Neal, Richard E.
Massachusetts · Mar 14, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1030: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1030/
MLA
"H.R. 1030: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1030/.
Bluebook (legal)
H.R. 1030, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1030/.
Markdown link
[H.R. 1030: 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/107-HR-1030/)
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