S 732 · 107th Congress · Taxation

A bill to amend the Internal Revenue Code of 1986 to reduce the depreciation recovery period for certain restaurant buildings, and for other purposes.

Introduced 2001-04-06· Sponsored by Sen. Thompson, Fred [R-TN]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance.(2001-04-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to classify certain restaurant buildings or any improvements to such buildings as 15-year depreciable property.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (7)

1 Democrat6 Republicans