Skip to main content
S 419 109th 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 modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.

Introduced: February 17, 2005 See on congress.gov
Sign in to write a letter Sign in to watch
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 2005
Read twice and referred to the Committee on Finance.
Feb 17, 2005
Sponsor introductory remarks on measure. (CR S1632-1633)
Feb 17, 2005
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.

What's happening now February 17, 2005

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 920 Identical bill To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Sep 20, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 419: A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.. 109th Congress. Open America. https://openamerica.io/bill/109-S-419/
MLA
"S. 419: A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-419/.
Bluebook (legal)
S. 419, 109th Cong. (2026), https://openamerica.io/bill/109-S-419/.
Markdown link
[S. 419: A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.](https://openamerica.io/bill/109-S-419/)
Report a problem