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H.R. 1869 (116th): Restoring Investment in Improvements Act

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About the bill

An accidental mistake in 2017’s tax reform prevented this from occurring as intended, but now it might happen in 2020.


Republicans’ tax reform law, the Tax Cuts and Jobs Act of 2017, permitted most businesses to write off facility improvement costs from their taxes immediately. This marked a change from prior law requiring them to write off such expenses over the course of 15 years.

However, the law inadvertently read that “nonresidential real property” would have a tax writeoff period of 39 years. This includes small local stores, businesses, and restaurants.

What the legislation does

The Restoring Investment in Improvements Act would allow such business to deduct the full costs of facility improvements to their taxes immediately, rather than over 39 (or 15) years.

A press release from …

Sponsor and status

Jimmy Panetta

Sponsor. Representative for California's 20th congressional district. Democrat.

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Last Updated: Mar 26, 2019
Length: 2 pages
Mar 26, 2019
116th Congress (2019–2021)
Died in a previous Congress

This bill was introduced on March 26, 2019, in a previous session of Congress, but it did not receive a vote.

Although this bill was not enacted, its provisions could have become law by being included in another bill. It is common for legislative text to be introduced concurrently in multiple bills (called companion bills), re-introduced in subsequent sessions of Congress in new bills, or added to larger bills (sometimes called omnibus bills).


307 Cosponsors (157 Republicans, 149 Democrats, 1 Independent)



Mar 26, 2019

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

H.R. 1869 (116th) 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.

Bills numbers restart every two years. That means there are other bills with the number H.R. 1869. This is the one from the 116th Congress.

This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not passed 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:

“H.R. 1869 — 116th Congress: Restoring Investment in Improvements Act.” 2019. March 22, 2023 <>

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