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HR 2014 110th Congress House Taxation Commerce Depreciation and amortization Earnings Income tax Leases Profit Tax deductions

Leasehold Improvement Depreciation Act of 2007

Introduced: April 24, 2007 See on congress.gov
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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
Apr 24, 2007
Referred to the House Committee on Ways and Means.
Apr 24, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property.

What's happening now April 24, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1361 Identical bill Leasehold Improvement Depreciation Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Aderholt, Robert B.
Alabama · Apr 14, 2008
 R
Sessions, Pete
Texas · Sep 17, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2014: Leasehold Improvement Depreciation Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2014/
MLA
"H.R. 2014: Leasehold Improvement Depreciation Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2014/.
Bluebook (legal)
H.R. 2014, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2014/.
Markdown link
[H.R. 2014: Leasehold Improvement Depreciation Act of 2007](https://openamerica.io/bill/110-HR-2014/)
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