S. 394 · 114th Congress
Depreciation Fairness Act of 2015
- Stage
- In committee
- Sponsor
- Bob Casey
- Introduced
- 2015-02-05
- Latest action
- 2015-02-05 · Introduced in Senate
Summary
Depreciation Fairness Act of 2015
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.