Summary: H.R.4306 — 111th Congress (2009-2010)All Information (Except Text)

There is one summary for H.R.4306. Bill summaries are authored by CRS.

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Introduced in House (12/14/2009)

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.