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HR 273 111th Congress House Taxation Business investment and capital Food industry and services Income 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: January 7, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jan 7, 2009
Referred to the House Committee on Ways and Means.
Jan 7, 2009
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 January 7, 2009

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Adrian
Nebraska · May 12, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 273: 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.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-273/
MLA
"H.R. 273: 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.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-273/.
Bluebook (legal)
H.R. 273, 111th Cong. (2026), https://openamerica.io/bill/111-HR-273/.
Markdown link
[H.R. 273: 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/111-HR-273/)
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