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H.R. 2164

To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.

Amends the Internal Revenue Code to extend through 2015 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.

Referred to the House Committee on Ways and Means.

Rep. Grayson, Alan [D-FL-9](D-FL)Sponsor
1committees3actions5subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-lin… — Informed