A bill 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.
The bill’s titles are written by its sponsor.
Sponsor. Senior Senator for Pennsylvania. Democrat.
Last Updated: Feb 5, 2015
Length: 3 pages
Feb 5, 2015
114th Congress, 2015–2017
Died in a previous Congress
This bill was introduced on February 5, 2015, in a previous session of Congress, but was not enacted.
Feb 5, 2015
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.
S. 394 (114th) was a bill in the United States Congress.
A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.
This bill was introduced in the 114th Congress, which met from Jan 6, 2015 to Jan 3, 2017. Legislation not enacted by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
Civic Impulse. (2017). S. 394 — 114th Congress: Depreciation Fairness Act of 2015. Retrieved from https://www.govtrack.us/congress/bills/114/s394
“S. 394 — 114th Congress: Depreciation Fairness Act of 2015.” www.GovTrack.us. 2015. November 24, 2017 <https://www.govtrack.us/congress/bills/114/s394>
|title=S. 394 (114th)
|accessdate=November 24, 2017
|author=114th Congress (2015)
|date=February 5, 2015
|quote=Depreciation Fairness Act of 2015
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