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HR 826 107th Congress House Taxation Agriculture and Food Business income tax Commerce Depreciation and amortization Income tax Restaurants Tax deductions

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

Introduced: March 1, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 2001
Referred to the House Committee on Ways and Means.
Mar 1, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.
What's happening now March 1, 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 7
All 7 Democratic 1 Republican 6
R
Rogers, Harold
Kentucky · Nov 14, 2002
 R
Wilson, Joe
South Carolina · Nov 14, 2002
 R
Wicker, Roger F.
Mississippi · Oct 3, 2002
 R
Lucas, Frank D.
Oklahoma · Oct 1, 2002
 R
Aderholt, Robert B.
Alabama · Apr 23, 2002
 R
Graham, Lindsey
South Carolina · May 17, 2001
 D
Bishop, Sanford D.
Georgia · May 16, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 826: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-826/
MLA
"H.R. 826: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-826/.
Bluebook (legal)
H.R. 826, 107th Cong. (2026), https://openamerica.io/bill/107-HR-826/.
Markdown link
[H.R. 826: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.](https://openamerica.io/bill/107-HR-826/)
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