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To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

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To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

Bills · As of Sep 6, 2026

To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.: 15 incoming connections shown and 1 outgoing connections shown. Point at anyone to see how they are linked.Showing bounded source connections. Dates come from the held records; missing relationships remain unknown.

The source record

As of Sep 6, 2026.

Congress
111
Bill type
hr
Bill number
4306
Title
To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
Introduced date
2009-12-14
Latest action date
2009-12-14
Latest action text
Referred to the House Committee on Ways and Means.
Origin chamber
house
Policy area
Taxation
Became law
false
Created at
2026-07-09T16:45:41.159601
Updated at
2026-09-06T08:33:21.105205