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
Introduced
2015-04-30
Latest action
2015-04-30 · Introduced in House

Subjects

Income tax deductions
Taxation
Business investment and capital
Building construction
Retail and wholesale trades
Food industry and services