US HB3948 | 2013-2014 | 113th Congress
Status
Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on January 28 2014 - 25% progression, died in committee
Action: 2014-01-28 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 28 2014 - 25% progression, died in committee
Action: 2014-01-28 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Amends the Internal Revenue Code to extend through 2014 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.
Title
To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.
Sponsors
| Rep. Alan Grayson [D-FL] |
History
| Date | Chamber | Action |
|---|---|---|
| 2014-01-28 | House | Referred to the House Committee on Ways and Means. |
Same As/Similar To
SB1085 (Related) 2013-06-03 - Read twice and referred to the Committee on Finance.
SB1859 (Related) 2013-12-20 - Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
HB4212 (Related) 2014-03-12 - Referred to the House Committee on Ways and Means.
HB3939 (Related) 2014-06-13 - Referred to the Subcommittee on Workforce Protections.
SB749 (Related) 2013-04-17 - Read twice and referred to the Committee on Finance.
HB5771 (Related) 2014-12-19 - Became Public Law No: 113-295.
SB1859 (Related) 2013-12-20 - Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
HB4212 (Related) 2014-03-12 - Referred to the House Committee on Ways and Means.
HB3939 (Related) 2014-06-13 - Referred to the Subcommittee on Workforce Protections.
SB749 (Related) 2013-04-17 - Read twice and referred to the Committee on Finance.
HB5771 (Related) 2014-12-19 - Became Public Law No: 113-295.
Subjects
Building construction
Business investment and capital
Food industry and services
Income tax deductions
Retail and wholesale trades
Taxation
Business investment and capital
Food industry and services
Income tax deductions
Retail and wholesale trades
Taxation
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/113th-congress/house-bill/3948/all-info |
| Text | https://www.congress.gov/113/bills/hr3948/BILLS-113hr3948ih.pdf |
