HR 4012 · 111th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide a 5-year recovery period for new nonresidential real property, and a 10-year recovery period for qualified leasehold improvement property, placed in service after December 31, 2009, and before January 1, 2012.

Introduced 2009-11-03· Sponsored by Rep. Tiahrt, Todd [R-KS-4]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2009-11-03)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow a 5-year recovery period for depreciation purposes for nonresidential real property and a 10-year recovery period for qualified leasehold property placed in service after December 31, 2009, and before January 1, 2012.…

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