To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of…

Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

ESR ShawSponsor

84 cosponsors · 34 D, 50 R

RBR Bartlett XBD Becerra EBD Blumenauer HBR Brown MBR Blackburn GBR Brown-Waite ECD Case NDR Deal JDR Doolittle PER English MFR Foley MFD Frost VGR Goode MGR Green RGD Grijalva JDR Hayworth WHR Herger KHR Harris JIR Isakson NJR Johnson SJR Johnson JKR Kolbe RKR Keller JLD Lewis RLR Lewis JLD Larson KLD Lucas RMD Matsui BMR McKeon SMR Myrick DMR Manzullo GMR Miller RND Neal DPD Price JRR Ramstad CRD Rangel BSD Sherman NSR Smith PSD Stark RSR Simmons LTR Terry FUR Upton MUD Udall DWR Weldon JWR Weller RWR Wicker JWR Wilson RBR Blunt MDD Doyle RRR Renzi RAD Andrews KCR Calvert MHD Hinchey WJD Jefferson TJR Johnson CMD McCarthy JMR McHugh GNR Nethercutt TTR Tancredo DVR Vitter JBR Boehner DKD Kildee EPD Pastor SRD Rothman ZWR Wamp RHD Holt MBR Burgess EFR Fletcher SBR Boehlert BMD Miller TUD Udall APR Putnam NDD Dicks EPD Pomeroy RLD Larsen BFD Filner NAD Abercrombie RBR Bishop CCR Cox RKD Kind MMD McNulty GWR Walden HFD Ford CSR Smith

47 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.