S. 576 · 108th Congress

Business Property Economic Revitalization Act of 2003

Stage
In committee
Introduced
2003-03-07
Latest action
2003-03-07 · Introduced in Senate

Summary

Business Property Economic Revitalization Act of 2003 - Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.