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HR 765 114th Congress House

Restaurant and Retail Jobs and Growth Act of 2015

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: February 5, 2015 Introduced by: Kelly, Mike Republican · Pennsylvania 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 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 23, 2015
Placed on the Union Calendar, Calendar No. 232.
Oct 23, 2015
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-306.
Sep 17, 2015
Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 12.
Sep 17, 2015
Committee Consideration and Mark-up Session Held.
Feb 5, 2015
Referred to the House Committee on Ways and Means.
Feb 5, 2015
Introduced in House
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 Latest action October 23, 2015

Placed on the Union Calendar, Calendar No. 232.

 Plain-English summary Congressional Research Service

Restaurant and Retail Jobs and Growth Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code to make permanent the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property for purposes of the tax deduction for depreciation.

 Related & companion bills 1
  • S 394 Related bill Depreciation Fairness Act of 2015
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 2 Republican 1
Costello, Ryan
· Sep 16, 2015
Nunes, Devin
· Sep 16, 2015
Noem, Kristi
· Jul 28, 2015
 D
Thompson, Mike
California · Jul 28, 2015
CULBERSON, JOHN
· Jul 9, 2015
 R
Babin, Brian
Texas · May 21, 2015
 D
Neal, Richard E.
Massachusetts · Feb 5, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 765: Restaurant and Retail Jobs and Growth Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-765/
MLA
"H.R. 765: Restaurant and Retail Jobs and Growth Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-765/.
Bluebook (legal)
H.R. 765, 114th Cong. (2026), https://openamerica.io/bill/114-HR-765/.
Markdown link
[H.R. 765: Restaurant and Retail Jobs and Growth Act of 2015](https://openamerica.io/bill/114-HR-765/)
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