HR 3123 · 109th Congress · Taxation
Independent Restaurant Appreciation Act
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2005-06-29)
Plain Language Summary
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Independent Restaurant Appreciation Act - Amends the Internal Revenue Code to assign a 10-year recovery period, for depreciation purposes, for buildings placed in service by certain independent (i.e., non-franchise) restaurant businesses.…
Summarized by Claude AI · Non-partisan · For informational purposes only