Bill113th Congress
S. 749
A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
Introduced
Apr 17, 2013
Origin Chamber
Senate
Policy Area
Taxation
Latest Action
Apr 17, 2013
Latest Action
Read twice and referred to the Committee on Finance.
Sponsor
Sen. Casey, Robert P., Jr. [D-PA]
Democrat·PA
Bioguide ID: C001070
First Name: Bob
Last Name: Casey
By Request: N
22
Cosponsors
1
Committees
2
Actions
0
Amendments
3
Related Bills
4
Subjects
1
Summaries
2
Titles
1
Text Versions
Bill Details
- Update Date
- Nov 15, 2022
- Origin Chamber
- Senate
- Bill Type
- S
- Bill Number
- 749
- Congress
- 113
- Introduced Date
- Apr 17, 2013
- Policy Area
- Taxation
- Is Law
- No
Apr 17, 2013IntroReferral
Read twice and referred to the Committee on Finance.
Source: Senate
Apr 17, 2013IntroReferral10000
Introduced in Senate
Source: Library of Congress
Introduced in Senate· Apr 17, 20130
Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.
Finance Committee
Senate· Standing
Business investment and capitalFood industry and servicesIncome tax deductionsRetail and wholesale trades
Introduced in Senate
Apr 17, 2013