Skip to main content
HR 5314 111th Congress House

To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.

Introduced: May 13, 2010 Introduced by: Smith, Adrian Republican · Nebraska See on congress.gov
Taxation Business investment and capitalIncome tax deductionsRural conditions and development
Sign in to write a letter Sign in to watch
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
May 13, 2010
Referred to the House Committee on Ways and Means.
May 13, 2010
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 13, 2010

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for accelerated depreciation (i.e., 15-year recovery period) for nonresidential real property placed in service in a rural area.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5314: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5314/
MLA
"H.R. 5314: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5314/.
Bluebook (legal)
H.R. 5314, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5314/.
Markdown link
[H.R. 5314: To amend the Internal Revenue Code of 1986 to provide a 15-year recovery period for nonresidential real property in rural areas.](https://openamerica.io/bill/111-HR-5314/)
Report a problem