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HR 1839 110th Congress House

To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.

Introduced: March 29, 2007 Introduced by: Smith, Adrian Republican · Nebraska See on congress.gov
Taxation CommerceDepreciation and amortizationEconomics and Public FinanceHousing and Community Development
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Income taxIndustrial buildingsRural economic developmentTax deductions
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Mar 29, 2007
Referred to the House Committee on Ways and Means.
Mar 29, 2007
Introduced in House
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 Latest action March 29, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for accelerated depreciation (i.e., 15-year recovery period) for nonresidential real property placed in service in a rural area.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1839: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1839/
MLA
"H.R. 1839: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1839/.
Bluebook (legal)
H.R. 1839, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1839/.
Markdown link
[H.R. 1839: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.](https://openamerica.io/bill/110-HR-1839/)
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