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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
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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
Apr 6, 2001
Read twice and referred to the Committee on Finance.
Apr 6, 2001
Introduced in Senate
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 Plain-English summary Congressional Research Service
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 April 6, 2001

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Jun 20, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 732: A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.. 107th Congress. Open America. https://openamerica.io/bill/107-S-732/
MLA
"S. 732: A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-732/.
Bluebook (legal)
S. 732, 107th Cong. (2026), https://openamerica.io/bill/107-S-732/.
Markdown link
[S. 732: A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.](https://openamerica.io/bill/107-S-732/)
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