S 973 · 108th Congress · Taxation
A bill 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
Senate Vote4
House5
EnactedLatest: Read twice and referred to the Committee on Finance.(2003-05-01)
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 (18)
5 Democrats13 Republicans