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HR 1634 108th Congress House Taxation Building construction Commerce Depreciation and amortization Income tax Leases 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: April 3, 2003 See on congress.gov
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 3, 2003
Referred to the House Committee on Ways and Means.
Apr 3, 2003
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 April 3, 2003

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Democratic 5 Republican 5
R
Smith, Christopher H.
New Jersey · Sep 8, 2004
 D
Larsen, Rick
Washington · Jan 27, 2004
 R
Calvert, Ken
California · Apr 30, 2003
 R
Blackburn, Marsha
Tennessee · Apr 3, 2003
 D
Case, Ed
Hawaii · Apr 3, 2003
 D
Larson, John B.
Connecticut · Apr 3, 2003
 D
Neal, Richard E.
Massachusetts · Apr 3, 2003
 D
Sherman, Brad
California · Apr 3, 2003
 R
Wicker, Roger F.
Mississippi · Apr 3, 2003
 R
Wilson, Joe
South Carolina · Apr 3, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1634: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1634/
MLA
"H.R. 1634: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1634/.
Bluebook (legal)
H.R. 1634, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1634/.
Markdown link
[H.R. 1634: 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/108-HR-1634/)
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