S. 394: Depreciation Fairness Act of 2015

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.

What you can do



Feb 5, 2015


Referred to Committee on Feb 5, 2015

This bill was assigned to a congressional committee on February 5, 2015, which will consider it before possibly sending it on to the House or Senate as a whole.


Robert “Bob” Casey Jr.

Senior Senator from Pennsylvania



Read Text »
Last Updated: Feb 5, 2015
Length: 3 pages


Feb 5, 2015

This is the first step in the legislative process.

Reported by Committee

Passed Senate

Passed House

Signed by the President

S. 394 is 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.

How to cite this information.

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“S. 394 — 114th Congress: Depreciation Fairness Act of 2015.” www.GovTrack.us. 2015. October 21, 2016 <https://www.govtrack.us/congress/bills/114/s394>

Where is this information from?

GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from Congress.gov, the official portal of the United States Congress. Congress.gov is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.