To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as…

Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

KMD MeekSponsor

165 cosponsors · 85 D, 80 R

SBD Berkley ADD Davis PER English WHR Herger SJD Jones RKR Keller JPR Porter EPD Perlmutter PTR Tiberi MRD Ross JWR Wilson NBD Boyda JCR Culberson TDR Drake JAR Ann Emerson BED Etheridge RHD Holt TLR Latham RLR Lewis DLD Lipinski TMR McCotter BPD Pascrell DPR Pryce TPR Poe ZWR Wamp WAR Akin DBD Boren WCD Clay JDR Doolittle DDR Davis TER Everett SLR LaTourette CPR Pickering ASR Smith ZSD Space TTR Tiahrt TWR Walberg DMD Moore PSR Sessions TDR Davis SGR Graves JLD Lewis JMR Moran DMR Manzullo RPR Paul JWR Walsh RAR Aderholt JAD Altmire JBD Barrow MMD Michaud DSD Scott MDD Doyle KED Ellison SMR Myrick BMD Miller ASD Smith MBR Blackburn HCR Coble LDD Davis CMD Maloney EPD Pastor FWR Wolf BBD Baird BFD Filner BGD Gordon AGD Green MRR Rogers DCR Camp SCD Cohen MMD McIntyre CRD Ruppersberger LTR Terry ABD Boyd BBD Braley JCD Courtney JSD Salazar DWD Wasserman Schultz GKD Butterfield CGD Gonzalez BHD Higgins CBD Brown BCD Cramer VFR Foxx JMD Matheson JCD Crowley DPD Price ECD Cleaver JMD Moran BTD Thompson RWD Wexler DCD Cardoza SJR Johnson APR Putnam CSR Stearns DWR Weldon TFR Feeney DHR Heller PKR King JKR Kline BMD McCollum JMR Miller JRR Ramstad MBD Berry DBR Burton MBR Bachmann GBR Bilirakis TMD Mahoney HSD Shuler TMR Murphy SGR Garrett TWD Walz JBR Boozman LDR Diaz-Balart SBD Bishop MAD Arcuri MHD Hirono TFR Franks NVD Velázquez RBD Brady MCD Capuano YCD Clarke ACD Carson DDD Davis BDD Delahunt BED Ellsworth CFD Fattah AHD Hastings SJD Jackson Lee RKD Klein BLD Lee JLD Larson JLD Langevin NRD Rahall TRD Ryan LRD Richardson ETD Towns MWD Watt DRR Rehberg RGD Grijalva PMD Murphy BSR Sali CCD Carney CDR Dent MMR Musgrave SBR Bachus JBR Bonner KMR Marchant MMR McCaul BSR Shuster CMR Mack JMR Mica FUR Upton JWR Weller LWR Westmoreland MDR Diaz-Balart KHR Hulshof MRR Rogers CYR Young JJR Jordan DNR Nunes JDD Donnelly JGR Gresham Barrett SCR Chabot RCD Carnahan AMD Mollohan

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

Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.