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Main Subject: Taxation

Restoring Investment in Improvements Act

This bill confirms that the applicable recovery period for qualified improvement property (nonresidential real estate) for depreciation purposes is 15 years under the modified accelerated cost recovery system (MACRS) and 20 years under the alternative depreciation system (ADS).

S803-116, S3296-116, HR748-116,

House floor actions Actions

IntroReferral
Mar. 26 2019	Referred to the House Committee on Ways and Means.

Library of Congress Actions

IntroReferral
Mar. 26 2019	Introduced in House Introduced in House

House bill HR1869-116

Restoring Investment in Improvements Act

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