S. 394 · 114th Congress
Depreciation Fairness Act of 2015
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
CaseySponsor15 cosponsors · 4 D, 11 R
D
Brown
MC
R
Crapo
JC
R
Cornyn
DH
R
Heller
JI
R
Inhofe
BM
D
Menendez
PR
R
Roberts
DS
D
Stabenow
DV
R
Vitter
RB
R
Burr
AK
D
Klobuchar
JR
R
Risch
JI
R
Isakson
RW
R
Wicker
SC
R
Collins9 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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.
What it does: CRS summary · Introduced in Senate · Feb 5, 2015
Depreciation Fairness Act of 2015
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Depreciation Fairness Act of 2015
Latest action (Feb 5, 2015): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Feb 5, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.