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HR 3622 110th Congress House Taxation Agriculture and Food Commerce Depreciation and amortization Income tax Restaurants Tax deductions

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: September 20, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 20, 2007
Referred to the House Committee on Ways and Means.
Sep 20, 2007
Sponsor introductory remarks on measure. (CR E1940-1941)
Sep 20, 2007
Introduced in House
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 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 September 20, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 2170 Identical bill A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year p…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 30
All 30 Democratic 15 Republican 15
R
Jordan, Jim
Ohio · Jul 30, 2008
 R
Diaz-Balart, Mario
Florida · Jul 16, 2008
 R
McCaul, Michael T.
Texas · Jun 19, 2008
 D
Carson, André
Indiana · Apr 29, 2008
 D
Clarke, Yvette D.
New York · Apr 29, 2008
 D
Davis, Danny K.
Illinois · Apr 29, 2008
 D
Larson, John B.
Connecticut · Apr 29, 2008
 D
Velázquez, Nydia M.
New York · Apr 23, 2008
 D
Hirono, Mazie K.
Hawaii · Apr 17, 2008
 D
Bishop, Sanford D.
Georgia · Apr 16, 2008
 R
Boozman, John
Arkansas · Apr 1, 2008
 R
Bilirakis, Gus M.
Florida · Mar 5, 2008
 D
McCollum, Betty
Minnesota · Feb 27, 2008
 D
Cleaver, Emanuel
Missouri · Jan 29, 2008
 D
Thompson, Bennie G.
Mississippi · Jan 29, 2008
 R
Foxx, Virginia
North Carolina · Dec 19, 2007
 D
Courtney, Joe
Connecticut · Dec 4, 2007
 D
Wasserman Schultz, Debbie
Florida · Dec 4, 2007
 D
Cohen, Steve
Tennessee · Nov 13, 2007
 D
Green, Al
Texas · Nov 5, 2007
 R
Rogers, Mike D.
Alabama · Nov 5, 2007
 R
Blackburn, Marsha
Tennessee · Oct 29, 2007
 D
Smith, Adam
Washington · Oct 24, 2007
 R
Aderholt, Robert B.
Alabama · Oct 18, 2007
 R
Graves, Sam
Missouri · Oct 15, 2007
 R
Moran, Jerry
Kansas · Oct 15, 2007
 R
Sessions, Pete
Texas · Oct 5, 2007
 R
Smith, Adrian
Nebraska · Oct 4, 2007
 R
Walberg, Tim
Michigan · Oct 4, 2007
 R
Wilson, Joe
South Carolina · Sep 24, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3622: 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.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3622/
MLA
"H.R. 3622: 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.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3622/.
Bluebook (legal)
H.R. 3622, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3622/.
Markdown link
[H.R. 3622: 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/110-HR-3622/)
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