Skip to main content
S 621 109th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for the depreciation of certain leasehold improvements.

Introduced: March 15, 2005 See on congress.gov
Taxation
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
Mar 15, 2005
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2736)
Mar 15, 2005
Sponsor introductory remarks on measure. (CR S2735-2736)
Mar 15, 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.

 Latest action March 15, 2005

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2736)

Cite this page click to expand
APA
U.S. Congress. (2026). S. 621: A bill 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-S-621/
MLA
"S. 621: A bill 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-S-621/.
Bluebook (legal)
S. 621, 109th Cong. (2026), https://openamerica.io/bill/109-S-621/.
Markdown link
[S. 621: A bill 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-S-621/)
Report a problem