A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.

Bill Number

S 973

Introduced

May 1, 2003

Latest Action

Read twice and referred to the Committee on Finance.

Sponsor

Cosponsors

Topics

Agriculture and Food Commerce Depreciation and amortization Income tax Restaurants Tax deductions Taxation

Full Text

Votes

Summary

Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.

Actions

Amendments

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