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S. 803: 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.

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Sponsor and status

Patrick “Pat” Toomey

Sponsor. Junior Senator for Pennsylvania. Republican.

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Last Updated: Mar 14, 2019
Length: 2 pages
Mar 14, 2019
116th Congress (2019–2021)

Introduced on Mar 14, 2019

This bill is in the first stage of the legislative process. It was introduced into Congress on March 14, 2019. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.

4% chance of being enacted according to Skopos Labs (details)


Mar 14, 2019

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

If this bill has further action, the following steps may occur next:
Passed Committee

Passed Senate

Passed House

Signed by the President

S. 803 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.

Bills numbers restart every two years. That means there are other bills with the number S. 803. This is the one from the 116th Congress.

How to cite this information.

We recommend the following MLA-formatted citation when using the information you see here in academic work:

“S. 803 — 116th Congress: Restoring Investment in Improvements Act.” 2019. September 21, 2020 <>

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, the official portal of the United States Congress. is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.