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HR 1265 112th Congress House

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

Official title: 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: March 6, 2012 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 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Mar 30, 2011
Referred to the House Committee on Ways and Means.
Mar 30, 2011
Introduced in House
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 Latest action March 30, 2011

Referred to the House Committee on Ways and Means.

 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
  • S 687 Identical 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 72
All 72 Democratic 9 Republican 18
Granger, Kay
· Nov 30, 2012
Olson, Pete
· Nov 27, 2012
Bishop, Rob
· Sep 19, 2012
 R
Amodei, Mark E.
Nevada · Sep 12, 2012
BILBRAY, BRIAN
· Sep 12, 2012
Reed, Tom
· Sep 12, 2012
 R
McClintock, Tom
California · Aug 2, 2012
EMERSON, JO
· Aug 1, 2012
 R
Foxx, Virginia
North Carolina · Aug 1, 2012
 R
Latta, Robert E.
Ohio · Aug 1, 2012
 R
Jordan, Jim
Ohio · Jul 31, 2012
LATOURETTE, STEVEN
· Jul 25, 2012
 R
Smith, Christopher H.
New Jersey · Jul 24, 2012
Shuler, Heath
· Jul 17, 2012
Mack, Connie
· Jun 18, 2012
ROSS, MIKE
· Jun 8, 2012
 D
Heinrich, Martin
New Mexico · Jun 6, 2012
Rokita, Todd
· Jun 6, 2012
 R
Schweikert, David
Arizona · Jun 6, 2012
 D
Davis, Danny K.
Illinois · May 18, 2012
 D
Peters, Gary C.
Michigan · May 9, 2012
Richmond, Cedric
· May 8, 2012
 R
Womack, Steve
Arkansas · May 8, 2012
Black, Diane
· Apr 25, 2012
 R
Thompson, Glenn
Pennsylvania · Apr 25, 2012
Yoder, Kevin
· Apr 25, 2012
 D
Cuellar, Henry
Texas · Apr 24, 2012
Graves, Tom
· Apr 24, 2012
King, Steve
· Mar 19, 2012
MILLER, GARY
· Mar 6, 2012
 R
Webster, Daniel
Florida · Mar 6, 2012
CRENSHAW, ANDER
· Mar 1, 2012
 R
Harris, Andy
Maryland · Mar 1, 2012
Meehan, Patrick
· Feb 15, 2012
Rooney, Thomas
· Feb 14, 2012
CAPUANO, MICHAEL
· Feb 9, 2012
Poe, Ted
· Feb 9, 2012
SMITH, LAMAR
· Feb 9, 2012
Altmire, Jason
· Jan 23, 2012
 R
Gosar, Paul A.
Arizona · Jan 23, 2012
JOHNSON, TIMOTHY
· Jan 23, 2012
 D
Wasserman Schultz, Debbie
Florida · Jan 23, 2012
Coffman, Mike
· Dec 16, 2011
 R
Diaz-Balart, Mario
Florida · Dec 14, 2011
Hanabusa, Colleen
· Dec 12, 2011
Barletta, Lou
· Dec 8, 2011
CROWLEY, JOSEPH
· Dec 8, 2011
 D
Moore, Gwen
Wisconsin · Dec 8, 2011
Ross, Dennis
· Nov 18, 2011
Boren, Dan
· Nov 2, 2011
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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1265: 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.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1265/
MLA
"H.R. 1265: 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.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1265/.
Bluebook (legal)
H.R. 1265, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1265/.
Markdown link
[H.R. 1265: 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/112-HR-1265/)
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