To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
Latest action · Mar 30, 2011 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMar 30, 2011
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.
Cosponsors 117
Members who signed on, in the order they did. Signatures ran from Mar 30, 2011 to Dec 18, 2012, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-MA | Richard E. Neal | Original | Mar 30, 2011 |
| R-CA | Wally Herger | Apr 1, 2011 | |
| R-OH | Steve Austria | Apr 15, 2011 | |
| R-OH | Steve Stivers | Apr 15, 2011 | |
| R-MN | John Kline | May 4, 2011 | |
| R-OH | Patrick J. Tiberi | May 4, 2011 | |
| R-MO | W. Todd Akin | May 4, 2011 | |
| R-MI | Tim Walberg | May 5, 2011 | |
| R-IA | Tom Latham | May 5, 2011 | |
| R-MO | Billy Long | May 13, 2011 | |
| R-WY | Cynthia M. Lummis | May 13, 2011 | |
| R-TX | John Abney Culberson | May 13, 2011 | |
| D-NV | Shelley Berkley | May 13, 2011 | |
| R-NC | Walter B. Jones | May 13, 2011 | |
| R-TX | Francisco "Quico" Canseco | May 24, 2011 | |
| D-NM | Ben Ray Luján | May 25, 2011 | |
| R-PA | Michael G. Fitzpatrick | May 26, 2011 | |
| R-NC | Renee L. Ellmers | Jun 13, 2011 | |
| R-FL | C. W. Bill Young | Jun 15, 2011 | |
| R-WV | David B. McKinley | Jun 15, 2011 | |
| R-OH | Bill Johnson | Jun 23, 2011 | |
| R-FL | Bill Posey | Jun 23, 2011 | |
| R-LA | Charles W. Boustany, Jr. | Jun 23, 2011 | |
| R-IN | Dan Burton | Jun 23, 2011 | |
| D-VT | Peter Welch | Jun 23, 2011 | |
| R-CA | Ken Calvert | Jun 24, 2011 | |
| R-IL | Donald A. Manzullo | Jul 8, 2011 | |
| R-MT | Denny Rehberg | Jul 21, 2011 | |
| R-TX | Kenny Marchant | Jul 21, 2011 | |
| R-KS | Lynn Jenkins | Jul 21, 2011 | |
| R-FL | Gus M. Bilirakis | Sep 9, 2011 | |
| R-IL | Aaron Schock | Sep 12, 2011 | |
| R-MN | Erik Paulsen | Sep 12, 2011 | |
| R-CA | Devin Nunes | Oct 6, 2011 | |
| R-IL | Robert T. Schilling | Oct 6, 2011 | |
| R-KY | Brett Guthrie | Oct 14, 2011 | |
| R-NY | Michael G. Grimm | Oct 14, 2011 | |
| D-PA | Tim Holden | Oct 14, 2011 | |
| D-OK | Dan Boren | Nov 2, 2011 | |
| R-AL | Spencer Bachus | Nov 2, 2011 | |
| R-FL | Dennis A. Ross | Nov 18, 2011 | |
| D-WI | Gwen Moore | Dec 8, 2011 | |
| D-NY | Joseph Crowley | Dec 8, 2011 | |
| R-PA | Lou Barletta | Dec 8, 2011 | |
| D-HI | Colleen Hanabusa | Dec 12, 2011 | |
| D-OH | Marcia L. Fudge | Dec 12, 2011 | |
| R-CO | Cory Gardner | Dec 14, 2011 | |
| R-FL | Mario Diaz-Balart | Dec 14, 2011 | |
| R-CO | Mike Coffman | Dec 16, 2011 | |
| D-WI | Ron Kind | Dec 16, 2011 | |
| R-FL | Jeff Miller | Jan 18, 2012 | |
| D-FL | Debbie Wasserman Schultz | Jan 23, 2012 | |
| D-PA | Jason Altmire | Jan 23, 2012 | |
| R-AZ | Paul A. Gosar | Jan 23, 2012 | |
| R-IL | Timothy V. Johnson | Jan 23, 2012 | |
| R-TN | David P. Roe | Feb 9, 2012 | |
| D-CO | Ed Perlmutter | Feb 9, 2012 | |
| R-TX | Lamar Smith | Feb 9, 2012 | |
| D-MA | Michael E. Capuano | Feb 9, 2012 | |
| R-TN | Stephen Lee Fincher | Feb 9, 2012 | |
| R-TX | Ted Poe | Feb 9, 2012 | |
| R-FL | Thomas J. Rooney | Feb 14, 2012 | |
| R-PA | Patrick Meehan | Feb 15, 2012 | |
| R-FL | Allen B. West | Mar 1, 2012 | |
| R-FL | Ander Crenshaw | Mar 1, 2012 | |
| R-MD | Andy Harris | Mar 1, 2012 | |
| R-NH | Charles F. Bass | Mar 1, 2012 | |
| D-GA | John Lewis | Mar 1, 2012 | |
| D-FL | Theodore E. Deutch | Mar 1, 2012 | |
| R-MO | Blaine Luetkemeyer | Mar 6, 2012 | |
| D-IA | Bruce L. Braley | Mar 6, 2012 | |
| R-FL | Daniel Webster | Mar 6, 2012 | |
| R-CA | Gary G. Miller | Mar 6, 2012 | |
| R-NV | Joseph J. Heck | Mar 19, 2012 | |
| R-IA | Steve King | Mar 19, 2012 | |
| R-ND | Rick Berg | Mar 22, 2012 | |
| R-GA | Phil Gingrey | Mar 27, 2012 | |
| D-TX | Henry Cuellar | Apr 24, 2012 | |
| R-GA | Lynn A. Westmoreland | Apr 24, 2012 | |
| R-GA | Tom Graves | Apr 24, 2012 | |
| R-TN | Diane Black | Apr 25, 2012 | |
| R-PA | Glenn Thompson | Apr 25, 2012 | |
| D-MI | Hansen Clarke | Apr 25, 2012 | |
| R-KS | Kevin Yoder | Apr 25, 2012 | |
| D-LA | Cedric L. Richmond | May 8, 2012 | |
| R-AR | Steve Womack | May 8, 2012 | |
| D-MI | Gary C. Peters | May 9, 2012 | |
| D-IL | Danny K. Davis | May 18, 2012 | |
| R-NH | Frank C. Guinta | May 18, 2012 | |
| R-KS | Mike Pompeo | May 18, 2012 | |
| R-AZ | David Schweikert | Jun 6, 2012 | |
| D-NM | Martin Heinrich | Jun 6, 2012 | |
| R-IN | Todd Rokita | Jun 6, 2012 | |
| D-AR | Mike Ross | Jun 8, 2012 | |
| R-FL | Connie Mack | Jun 18, 2012 | |
| R-OH | Bob Gibbs | Jun 29, 2012 | |
| D-NJ | Bill Pascrell, Jr. | Jul 9, 2012 | |
| D-NC | Heath Shuler | Jul 17, 2012 | |
| R-NJ | Christopher H. Smith | Jul 24, 2012 | |
| D-IL | Daniel Lipinski | Jul 24, 2012 | |
| R-TX | Randy Neugebauer | Jul 25, 2012 | |
| R-OH | Steven C. LaTourette | Jul 25, 2012 | |
| R-OH | Jim Jordan | Jul 31, 2012 | |
| R-MO | Jo Ann Emerson | Aug 1, 2012 | |
| R-FL | Richard B. Nugent | Aug 1, 2012 | |
| R-OH | Robert E. Latta | Aug 1, 2012 | |
| R-NC | Virginia Foxx | Aug 1, 2012 | |
| R-CA | Tom McClintock | Aug 2, 2012 | |
| R-CA | Brian P. Bilbray | Sep 12, 2012 | |
| R-NV | Mark E. Amodei | Sep 12, 2012 | |
| R-NY | Tom Reed | Sep 12, 2012 | |
| R-KS | Tim Huelskamp | Sep 13, 2012 | |
| R-UT | Rob Bishop | Sep 19, 2012 | |
| R-AR | Tim Griffin | Sep 19, 2012 | |
| R-TX | Pete Olson | Nov 27, 2012 | |
| R-TX | Kay Granger | Nov 30, 2012 | |
| R-AL | Mo Brooks | Dec 18, 2012 |
Actions 2
Everything that happened, newest first.
- Mar 30, 2011Introduced in House
- Mar 30, 2011Referred to the House Committee on Ways and Means.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 687 | A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property. | Identical bill | Mar 30, 2011 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 30, 2011Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.