Summary: H.R.1265 — 112th Congress (2011-2012)All Information (Except Text)

There is one summary for H.R.1265. Bill summaries are authored by CRS.

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Introduced in House (03/30/2011)

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.