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S 2170 110th Congress Senate Taxation Agriculture and Food Commerce Depreciation and amortization Income tax Restaurants Tax deductions

A bill 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: October 16, 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
Oct 16, 2007
Read twice and referred to the Committee on Finance.
Oct 16, 2007
Introduced in Senate
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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 October 16, 2007

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 3622 Identical bill To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Jun 10, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2170: A bill 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-S-2170/
MLA
"S. 2170: A bill 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-S-2170/.
Bluebook (legal)
S. 2170, 110th Cong. (2026), https://openamerica.io/bill/110-S-2170/.
Markdown link
[S. 2170: A bill 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-S-2170/)
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