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S 973 108th Congress Senate Taxation Agriculture and Food Commerce Depreciation and amortization Income tax Restaurants Tax deductions

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

Introduced: May 1, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 1, 2003
Read twice and referred to the Committee on Finance.
May 1, 2003
Sponsor introductory remarks on measure. (CR S5665-5666)
May 1, 2003
Introduced in Senate
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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 May 1, 2003

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 571 Related bill To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaur…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Murkowski, Lisa
Alaska · Jun 25, 2003
 D
Cantwell, Maria
Washington · May 19, 2003
 R
Crapo, Mike
Idaho · May 19, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 973: A bill 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-S-973/
MLA
"S. 973: A bill 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-S-973/.
Bluebook (legal)
S. 973, 108th Cong. (2026), https://openamerica.io/bill/108-S-973/.
Markdown link
[S. 973: A bill 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-S-973/)
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