Summary: S.749 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.749. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (04/17/2013)

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.