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S 1200 109th Congress Senate

Realistic Roofing Tax Treatment Act of 2005

Official title: A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain roof systems.

Introduced: July 18, 2005 See on congress.gov
Taxation AccountingBuilding constructionCommerceDepreciation and amortization
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Finance and Financial SectorIncome taxTax deductions
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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
Jun 8, 2005
Read twice and referred to the Committee on Finance.
Jun 8, 2005
Introduced in Senate
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 Latest action June 8, 2005

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Realistic Roofing Tax Treatment Act of 2005 - Amends the Internal Revenue Code to: (1) classify as 20-year property for depreciation purposes any roof system which meets the requirements of Standard 90.1-2004 of the American Society of Heating, Refrigerating, and Air Conditioning Engineers; and (2) require use of the straight line method for depreciation of such property.

 Related & companion bills 1
  • HR 1510 Related bill Realistic Roofing Tax Treatment Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 2
R
Collins, Susan M.
Maine · Feb 8, 2006
 R
Crapo, Mike
Idaho · Oct 21, 2005
Isakson, Johnny
· Jul 18, 2005
 D
Wyden, Ron
Oregon · Jun 27, 2005
DeMint, James
· Jun 8, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1200: Realistic Roofing Tax Treatment Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-1200/
MLA
"S. 1200: Realistic Roofing Tax Treatment Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-1200/.
Bluebook (legal)
S. 1200, 109th Cong. (2026), https://openamerica.io/bill/109-S-1200/.
Markdown link
[S. 1200: Realistic Roofing Tax Treatment Act of 2005](https://openamerica.io/bill/109-S-1200/)
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