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 |
|---|---|---|---|
| 2013-04-17 | IntroReferral | Read twice and referred to the Committee on Finance. | Senate |
| 2013-04-17 | IntroReferral | Introduced in Senate | Library of Congress |