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S 3510 111th Congress Senate

A bill 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…

Official title: A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified res… Show full official titleShow less

Official title: A bill 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: June 17, 2010 See on congress.gov
Taxation Business investment and capitalFood industry and servicesIncome tax deductionsRetail and wholesale trades
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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
Jun 17, 2010
Read twice and referred to the Committee on Finance.
Jun 17, 2010
Introduced in Senate
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 Latest action June 17, 2010

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 4306 Related bill To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold im…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 4
D
Murray, Patty
Washington · Aug 5, 2010
 R
Crapo, Mike
Idaho · Aug 4, 2010
 R
Wicker, Roger F.
Mississippi · Aug 4, 2010
 R
Cornyn, John
Texas · Jun 17, 2010
 R
Graham, Lindsey
South Carolina · Jun 17, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3510: A bill 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-S-3510/
MLA
"S. 3510: A bill 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-S-3510/.
Bluebook (legal)
S. 3510, 111th Cong. (2026), https://openamerica.io/bill/111-S-3510/.
Markdown link
[S. 3510: A bill 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-S-3510/)
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