Amends the Internal Revenue Code to extend through 2014 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2014-01-28 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2014-01-28 | IntroReferral | Introduced in House | Library of Congress |