H.R. 3948 · 113th Congress
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.
- Stage
- In committee
- Sponsor
- Alan Grayson
- Introduced
- 2014-01-28
- Latest action
- 2014-01-28 · Introduced in House
Subjects
Income tax deductions
Taxation
Business investment and capital
Building construction
Retail and wholesale trades
Food industry and services