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H.R. 4012

BillFederalHouseIn Committee
To amend the Internal Revenue Code of 1986 to provide a 5-year recovery period for new nonresidential real property, and a 10-year recovery period for qualified leasehold improvement property, placed in service after December 31, 2009, and before January 1, 2012.
About This Bill
Committee
Latest Action · November 3, 2009
Referred to the House Committee on Ways and Means.
Introduced
November 3, 2009
Cosponsors (0)
None
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Summary

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Amends the Internal Revenue Code to allow a 5-year recovery period for depreciation purposes for nonresidential real property and a 10-year recovery period for qualified leasehold property placed in service after December 31, 2009, and before January 1, 2012.

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