S 732
107th Congress
Senate
Taxation
Agriculture and Food
Building construction
Business income tax
Commerce
Construction costs
Depreciation and amortization
Income tax
Restaurants
Tax deductions
A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.
Introduced: April 6, 2001
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 6, 2001
Read twice and referred to the Committee on Finance.
Apr 6, 2001
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to classify certain restaurant buildings or any improvements to such buildings as 15-year depreciable property.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1