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.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2014-03-12 | IntroReferral | Referred to the House Committee on Ways and Means. | House floor actions |
| 2014-03-12 | IntroReferral | Introduced in House | Library of Congress |