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HR 571 108th Congress House Taxation Agriculture and Food 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: February 5, 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
Feb 5, 2003
Referred to the House Committee on Ways and Means.
Feb 5, 2003
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 February 5, 2003

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 973 Related bill A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 16
All 16 Democratic 1 Republican 15
R
Calvert, Ken
California · Mar 11, 2004
 D
Larsen, Rick
Washington · Oct 16, 2003
 R
Cole, Tom
Oklahoma · Jul 8, 2003
 R
Sessions, Pete
Texas · Jul 8, 2003
 R
Issa, Darrell
California · Jun 19, 2003
 R
Lucas, Frank D.
Oklahoma · Jun 19, 2003
 R
Blackburn, Marsha
Tennessee · Jun 3, 2003
 R
Turner, Michael R.
Ohio · Jun 3, 2003
 R
Boozman, John
Arkansas · May 15, 2003
 R
Rogers, Mike D.
Alabama · May 7, 2003
 R
Aderholt, Robert B.
Alabama · Apr 29, 2003
 R
Carter, John R.
Texas · Apr 29, 2003
 R
Wicker, Roger F.
Mississippi · Apr 8, 2003
 R
Moran, Jerry
Kansas · Mar 26, 2003
 R
Wilson, Joe
South Carolina · Feb 12, 2003
 R
Rogers, Harold
Kentucky · Feb 5, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 571: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-571/
MLA
"H.R. 571: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-571/.
Bluebook (legal)
H.R. 571, 108th Cong. (2026), https://openamerica.io/bill/108-HR-571/.
Markdown link
[H.R. 571: 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/108-HR-571/)
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