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
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
Plain-English summary
Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1