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Bill Title: To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-01-28 - Referred to the House Committee on Ways and Means. [HB3948 Detail]

Download: US_Congress-2013-HB3948-Introduced.pdf

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