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HR 2936 110th Congress House Taxation Accounting Capital investments Commerce Depreciation and amortization Finance and Financial Sector Income tax Retail trade Shopping centers Tax deductions

To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.

Introduced: June 28, 2007 Introduced by: Neal, Richard E. Democratic · Massachusetts 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 2007
Referred to the House Committee on Ways and Means.
Jun 28, 2007
Sponsor introductory remarks on measure. (CR E1454-1455)
Jun 28, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow qualified retail improvement property a 15-year recovery period for purposes of the tax deduction for depreciation. Defines such property as any improvement to an interior portion of a building which is nonresidential real property, if: (1) such portion is open to the general public and is used in the trade or business of selling tangible personal property or services to the general public; and (2) such improvement is placed in service more than three years after the date the building was first placed in service. Excludes specified improvements, including the enlargement of a building, any elevator or escalator, or the internal structural framework of a building.

What's happening now June 28, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 271 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain …
 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. 2936: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-2936/
MLA
"H.R. 2936: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-2936/.
Bluebook (legal)
H.R. 2936, 110th Cong. (2026), https://openamerica.io/bill/110-HR-2936/.
Markdown link
[H.R. 2936: To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.](https://openamerica.io/bill/110-HR-2936/)
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