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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
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 14, 2005
Referred to the House Committee on Ways and Means.
Apr 14, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

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 April 14, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 621 Related bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciatio…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 4 Republican 4
D
Case, Ed
Hawaii · Jul 13, 2006
 D
Pallone, Frank
New Jersey · Mar 2, 2006
 R
Turner, Michael R.
Ohio · Nov 9, 2005
 D
Lofgren, Zoe
California · Jun 17, 2005
 D
Costa, Jim
California · May 26, 2005
 R
Calvert, Ken
California · May 18, 2005
 R
Blackburn, Marsha
Tennessee · May 5, 2005
 R
Sessions, Pete
Texas · May 5, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1663: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1663/
MLA
"H.R. 1663: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1663/.
Bluebook (legal)
H.R. 1663, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1663/.
Markdown link
[H.R. 1663: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.](https://openamerica.io/bill/109-HR-1663/)
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