H.R. 3123 · 109th Congress

Independent Restaurant Appreciation Act

Stage
In committee
Introduced
2005-06-29
Latest action
2005-06-29 · Introduced in House

Summary

Independent Restaurant Appreciation Act - Amends the Internal Revenue Code to assign a 10-year recovery period, for depreciation purposes, for buildings placed in service by certain independent (i.e., non-franchise) restaurant businesses.