HR 1663
109th Congress
House
Taxation
Commerce
Depreciation and amortization
Income tax
Leases
Tax deductions
To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.
Introduced: April 14, 2005
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 14, 2005
Referred to the House Committee on Ways and Means.
Apr 14, 2005
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to make permanent the 15-year recovery period for the depreciation of qualified leasehold improvement property (property held and improved by a lessor).
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1