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S 803 116th Congress Senate Taxation Building construction Business investment and capital Income tax deductions

Restoring Investment in Improvements Act

Introduced: March 14, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 14, 2019
Read twice and referred to the Committee on Finance.
Mar 14, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

Restoring Investment in Improvements Act

This bill confirms that the applicable recovery period for qualified improvement property (nonresidential real estate) for depreciation purposes is 15 years under the modified accelerated cost recovery system (MACRS) and 20 years under the alternative depreciation system (ADS).

What's happening now March 14, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 748 Related bill CARES Act
  • HR 1869 Identical bill Restoring Investment in Improvements Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 43
All 43 Democratic 8 Republican 33 Independent 1
R
Kennedy, John
Louisiana · Jan 28, 2020
 R
Graham, Lindsey
South Carolina · Dec 12, 2019
 R
Lee, Mike
Utah · Nov 19, 2019
 R
Boozman, John
Arkansas · Nov 7, 2019
 R
Fischer, Deb
Nebraska · Nov 7, 2019
 R
Scott, Rick
Florida · Nov 7, 2019
 R
Cotton, Tom
Arkansas · Oct 30, 2019
 R
Risch, James E.
Idaho · Oct 24, 2019
 R
Tillis, Thomas
North Carolina · Oct 24, 2019
 R
Johnson, Ron
Wisconsin · Oct 16, 2019
 R
Moran, Jerry
Kansas · Sep 19, 2019
 R
Paul, Rand
Kentucky · Sep 19, 2019
 D
Smith, Tina
Minnesota · Sep 17, 2019
 R
Scott, Tim
South Carolina · Sep 12, 2019
 D
Duckworth, Tammy
Illinois · Sep 11, 2019
 R
Capito, Shelley Moore
West Virginia · Jul 31, 2019
 D
Durbin, Richard J.
Illinois · Jul 30, 2019
 R
Hoeven, John
North Dakota · Jul 30, 2019
 R
Crapo, Mike
Idaho · Jul 11, 2019
 D
Coons, Christopher A.
Delaware · Jul 9, 2019
 R
Ernst, Joni
Iowa · Jun 26, 2019
 R
Lankford, James
Oklahoma · Jun 26, 2019
 R
Murkowski, Lisa
Alaska · Jun 26, 2019
 R
Sullivan, Dan
Alaska · Jun 26, 2019
 R
Hawley, Josh
Missouri · Jun 4, 2019
 D
Hassan, Margaret Wood
New Hampshire · May 16, 2019
 R
Cornyn, John
Texas · May 14, 2019
 R
Barrasso, John
Wyoming · May 8, 2019
 R
Cruz, Ted
Texas · May 7, 2019
 R
Young, Todd
Indiana · May 7, 2019
 R
Blackburn, Marsha
Tennessee · Apr 30, 2019
 R
Cassidy, Bill
Louisiana · Apr 30, 2019
 R
Collins, Susan M.
Maine · Apr 30, 2019
 R
Daines, Steve
Montana · Apr 30, 2019
 R
Hyde-Smith, Cindy
Mississippi · Apr 30, 2019
 R
Rounds, Mike
South Dakota · Apr 30, 2019
 R
Wicker, Roger F.
Mississippi · Apr 30, 2019
 D
Cortez Masto, Catherine
Nevada · Mar 28, 2019
 D
Rosen, Jacky
Nevada · Mar 28, 2019
 I
King, Angus S., Jr.
Maine · Mar 14, 2019
McSally, Martha
· Mar 14, 2019
 D
Shaheen, Jeanne
New Hampshire · Mar 14, 2019
 R
Thune, John
South Dakota · Mar 14, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 803: Restoring Investment in Improvements Act. 116th Congress. Open America. https://openamerica.io/bill/116-S-803/
MLA
"S. 803: Restoring Investment in Improvements Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-803/.
Bluebook (legal)
S. 803, 116th Cong. (2026), https://openamerica.io/bill/116-S-803/.
Markdown link
[S. 803: Restoring Investment in Improvements Act](https://openamerica.io/bill/116-S-803/)
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