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HR 4306 111th Congress House Taxation Business investment and capital Food industry and services Income tax deductions Retail and wholesale trades

To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail…

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To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Introduced: December 14, 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
Dec 14, 2009
Referred to the House Committee on Ways and Means.
Dec 14, 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 classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

What's happening now December 14, 2009

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3510 Related bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified lease…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 4 Republican 7
R
Jordan, Jim
Ohio · Jul 27, 2010
 D
Wasserman Schultz, Debbie
Florida · Jun 30, 2010
 R
Buchanan, Vern
Florida · Jun 24, 2010
 D
Norton, Eleanor Holmes
District of Columbia · Jun 22, 2010
 D
Bishop, Sanford D.
Georgia · Apr 21, 2010
 R
Moran, Jerry
Kansas · Apr 13, 2010
 D
Welch, Peter
Vermont · Apr 13, 2010
 R
Calvert, Ken
California · Mar 25, 2010
 R
Guthrie, Brett
Kentucky · Mar 25, 2010
 R
Diaz-Balart, Mario
Florida · Feb 26, 2010
 R
Foxx, Virginia
North Carolina · Feb 23, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4306: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4306/
MLA
"H.R. 4306: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4306/.
Bluebook (legal)
H.R. 4306, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4306/.
Markdown link
[H.R. 4306: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.](https://openamerica.io/bill/111-HR-4306/)
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