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HR 1030 107th Congress House

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

Introduced: May 24, 2001 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 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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 Latest action March 14, 2001

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 22
All 22 Democratic 5 Republican 1
MCCARTHY, KAREN
· Oct 9, 2001
 D
Sherman, Brad
California · Oct 9, 2001
Vitter, David
· Oct 9, 2001
 R
Wicker, Roger F.
Mississippi · Aug 2, 2001
BEREUTER, DOUGLAS
· Jun 21, 2001
 D
Clyburn, James E.
South Carolina · Jun 21, 2001
COLLINS, MAC
· May 24, 2001
CRANE, PHILIP
· May 24, 2001
LUCAS, KEN
· May 24, 2001
 D
Smith, Adam
Washington · May 24, 2001
SMITH, NICK
· May 1, 2001
DUNN, JENNIFER
· Mar 28, 2001
DEUTSCH, PETER
· Mar 14, 2001
FROST, MARTIN
· Mar 14, 2001
GREENWOOD, JAMES
· Mar 14, 2001
HOUGHTON, AMO
· Mar 14, 2001
Isakson, Johnny
· Mar 14, 2001
 D
Larson, John B.
Connecticut · Mar 14, 2001
MCINNIS, SCOTT
· Mar 14, 2001
 D
Neal, Richard E.
Massachusetts · Mar 14, 2001
NETHERCUTT, GEORGE
· Mar 14, 2001
SANDLIN, MAX
· 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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