HR 826 · 107th Congress · Taxation
To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-03-01)
Plain Language Summary
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Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
4 Democrats15 Republicans1 Independent