H.R. 765 · 114th Congress
Restaurant and Retail Jobs and Growth Act
- Stage
- Reported from committee
- Sponsor
- Mike Kelly
- Introduced
- 2015-02-05
- Latest action
- 2015-10-23 · Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-306.
Summary
Restaurant and Retail Jobs and Growth Act of 2015
(Sec. 2) This bill amends the Internal Revenue Code to make permanent the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property for purposes of the tax deduction for depreciation.