H.R. 2164 · 114th 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
- 2015-04-30
- Latest action
- 2015-04-30 · Introduced in House
Summary
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.