Restoring Investment in Improvements Act

Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

JPD PanettaSponsor

307 cosponsors · 150 D, 157 R

MAR Amodei JBD Beatty ABR Barr JCD Correa GHR Holding SHD Horsford MKR Kelly SLD Lee KMR Marchant DMR McKinley TSD Sewell DTD Titus JWR Walorski GCD Cisneros BFR Fitzpatrick DHR Hunter JJR Jordan DLR LaHood MMR Meadows TOD O’Halleran TRD Ryan TRR Rice RER Estes RKD Krishnamoorthi DMR Meuser BPR Posey DRR Rouzer GTR Thompson SWR Watkins TBR Balderson WCD Clay HCD Cuellar SMD Murphy FSR Sensenbrenner MWR Walker KCR Conaway MCR Cloud BGR Gibbs AKD Kirkpatrick DMD Mucarsel-Powell RNR Norman TSD Suozzi MTR Turner FUR Upton BWR Wenstrup JGD Gottheimer TMD Malinowski FVD Vela LBD Blunt Rochester DSD Scott ABD Brindisi KHR Hern JKR Katko JMD McGovern ESD Swalwell KHD Horn SMD Moulton HRD Rouda ESD Slotkin TCD Cox DPD Phillips PSR Stauber SBD Bishop NDR Dunn SDD Davids GGR Gianforte MQD Quigley BSR Steil JVD Van Drew JBR Baird AKD Kuster AKD Kim DLD Loebsack BLR Loudermilk ASR Smith ASD Spanberger TWR Walberg DBR Bacon CCR Collins SCD Carbajal ADD Delgado VGD Gonzalez AGR Gonzalez AMR Mooney CRD Ruppersberger CAD Allred ABR Biggs ECD Case DDD Davis SSR Stivers JSR Smith SDD DelBene DLR Lesko END Norton DNR Newhouse JCD Costa JCR Comer VHR Hartzler JHR Hill JHD Harder BJR Johnson FLR Lucas CPD Pingree BSD Schneider XTD Torres Small DJR Johnson DLD Lipinski SMD Maloney AWR Wagner DBD Beyer GRR Reschenthaler GSD Stanton JWR Wilson TER Emmer RMR Marshall BMD McAdams BRD Rush SPD Peters CFR Fleischmann JLD Larson RAR Abraham CAD Axne JBD Brownley JBR Banks TBR Burchett SCR Chabot TCR Cole SCD Cohen BCR Cline SDR Duffy WDR Davidson DED Evans AFR Ferguson AFD Finkenauer CGD García SGD Garcia JHD Himes AHR Harris KHD Hill DKR Kustoff ZLD Lofgren BLR Luetkemeyer ELD Luria LMD McBath PRR Roe JRD Raskin JRR Rutherford ASR Scott DSD Soto DSD Shalala VTR Taylor SWD Wild DCR Crenshaw PDD DeFazio DHD Heck RRD Ruiz MRD Rose JYD Yarmuth ABD Bera TCD Cárdenas BMR Mast LTD Trahan GBR Bilirakis VDD Demings DJR Joyce WKD Keating DKD Kilmer PMR McHenry HSD Stevens JCR Curtis BFR Flores DYR Young ALD Lawson MSD Scanlon KCR Calvert JCD Courtney BGR Guthrie BLR Long KRD Rice TRR Reed JWD Wexton ACD Craig BFD Foster EPD Perlmutter LUD Underwood JJR Joyce KCD Castor TLD Lieu DKD Kildee MSD Sherrill PWD Welch RWR Williams JAR Arrington PKR King BLD Lawrence LZR Zeldin PVD Visclosky FWD Wilson GGR Grothman FKR Keller CMR McMorris Rodgers GMD Moore CPD Pappas ASD Sires DSR Schweikert MVD Veasey MWR Waltz SBR Brooks BCR Carter GMR Murphy LSR Smucker MBR Bost AKR Kinzinger JSR Shimkus WTR Timmons MCD Cartwright MGR Gallagher RDR Davis VFR Foxx MJR Johnson PMR Mitchell JBR Bergman AED Eshoo SGR Graves DLR LaMalfa MMR McCaul SPR Palazzo STR Tipton WHR Hurd RLR Latta MDR Diaz-Balart BBR Byrne KBR Buck JFR Fortenberry CHD Houlahan MRR Rogers ASD Smith CCD Crist PGR Gosar RLD Larsen SLD Lynch CLD Lamb KSD Schrader DWD Wasserman Schultz SWR Womack BWR Westerman RCR Crawford JCD Cunningham CPD Peterson JHR Hagedorn PAD Aguilar MMR Mullin JRR Ratcliffe AHD Hastings ABD Brown TBR Budd GPR Palmer KPD Porter DRR Riggleman EED Engel MGR Guest BMD McCollum RSR Spano KAR Armstrong JCR Carter PCR Cook JHR Hice HJD Johnson GPR Pence DDD DeGette JGD Golden RBR Bishop VBR Buchanan MGR Green SPR Perry TYR Yoho RKD Kelly JMD Morelle CSR Smith LGR Gooden GMD Meng GND Napolitano JCD Crow TDD Deutch LFD Fletcher RHR Hudson SJD Jackson Lee JSD Speier KBD Bass SDD Davis JHD Hayes JMD McNerney JMR Moolenaar DPD Payne JRR Rose ESR Stefanik CMR Miller GKD Butterfield LBR Bucshon SDR DesJarlais NBD Barragán RGD Gallego RAR Allen WSR Steube MDD Dean JKD Kennedy BLD Lee

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

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).