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H.R. 1265: To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.
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Introduced : Wed, Mar 30, 2011
Sponsor : Rep. Gerlach, Jim (PA-6th [R])
Status : introduced Wed, Mar 30, 2011

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Co-Sponsors
Member of the congressJoined date
Rep. Moore, Gwendolynne S. (WI-4th [D]) Thu, Dec 8, 2011
Rep. Miller, Jeff (FL-1st [R]) Wed, Jan 18, 2012
Rep. Jenkins, Lynn M. (KS-2nd [R]) Thu, Jul 21, 2011
Rep. Westmoreland, Lynn A. (GA-3rd [R]) Tue, Apr 24, 2012
Rep. Deutch, Ted E. (FL-19th [D]) Thu, Mar 1, 2012
Rep. Grimm, Michael (NY-13th [R]) Fri, Oct 14, 2011
Rep. Posey, Bill (FL-15th [R]) Thu, Jun 23, 2011
Rep. Fitzpatrick, Michael G. (PA-8th [R]) Thu, May 26, 2011
Rep. Smith, Lamar S. (TX-21st [R]) Thu, Feb 9, 2012
Rep. Thompson, Glenn W. (PA-5th [R]) Wed, Apr 25, 2012
Rep. Nugent, Richard (FL-5th [R]) Wed, Aug 1, 2012
Rep. Cuellar, Henry (TX-28th [D]) Tue, Apr 24, 2012
Rep. Pompeo, Mike (KS-4th [R]) Fri, May 18, 2012
Rep. Jones, Walter Beaman (NC-3rd [R]) Fri, May 13, 2011
Rep. Culberson, John A. (TX-7th [R]) Fri, May 13, 2011
Rep. Canseco, Francisco (TX-23rd [R]) Tue, May 24, 2011
Rep. Holden, Tim (PA-17th [D]) Fri, Oct 14, 2011
Rep. Fudge, Marcia L. (OH-11th [D]) Mon, Dec 12, 2011
Rep. Shuler, Heath (NC-11th [D]) Tue, Jul 17, 2012
Rep. Smith, Christopher H. (NJ-4th [R]) Tue, Jul 24, 2012
Rep. Heck, Joe (NV-3rd [R]) Mon, Mar 19, 2012
Rep. Guthrie, Steven Brett (KY-2nd [R]) Fri, Oct 14, 2011
Rep. Gingrey, Phil (GA-11th [R]) Tue, Mar 27, 2012
Rep. Wasserman Schultz, Debbie (FL-20th [D]) Mon, Jan 23, 2012
Rep. Clarke, Hansen (MI-13th [D]) Wed, Apr 25, 2012
Rep. Neugebauer, Randy (TX-19th [R]) Wed, Jul 25, 2012
Rep. Peters, Gary C. (MI-9th [D]) Wed, May 9, 2012
Rep. Nunes, Devin G. (CA-21st [R]) Thu, Oct 6, 2011
Rep. Fincher, Stephen (TN-8th [R]) Thu, Feb 9, 2012
Rep. Capuano, Michael E. (MA-8th [D]) Thu, Feb 9, 2012
Rep. Perlmutter, Ed (CO-7th [D]) Thu, Feb 9, 2012
Rep. Latta, Robert Edward (OH-5th [R]) Wed, Aug 1, 2012
Rep. Johnson, Bill (OH-6th [R]) Thu, Jun 23, 2011
Rep. Herger, Walter (CA-2nd [R]) Fri, Apr 1, 2011
Rep. Lipinski, Daniel William (IL-3rd [D]) Tue, Jul 24, 2012
Rep. Heinrich, Martin T. (NM-1st [D]) Wed, Jun 6, 2012
Rep. Altmire, Jason (PA-4th [D]) Mon, Jan 23, 2012
Rep. Tiberi, Patrick J. (OH-12th [R]) Wed, May 4, 2011
Rep. Ross, Dennis (FL-12th [R]) Fri, Nov 18, 2011
Rep. Rooney, Tom (FL-16th [R]) Tue, Feb 14, 2012
Rep. Gardner, Cory (CO-4th [R]) Wed, Dec 14, 2011
Rep. Bishop, Rob (UT-1st [R]) Wed, Sep 19, 2012
Rep. Poe, Ted (TX-2nd [R]) Thu, Feb 9, 2012
Rep. Bilirakis, Gus Michael (FL-9th [R]) Fri, Sep 9, 2011
Rep. Burton, Dan L. (IN-5th [R]) Thu, Jun 23, 2011
Rep. Gibbs, Bob (OH-18th [R]) Fri, Jun 29, 2012
Rep. Berg, Rick (ND [R]) Thu, Mar 22, 2012
Rep. Rokita, Todd (IN-4th [R]) Wed, Jun 6, 2012
Rep. McClintock, Tom (CA-4th [R]) Thu, Aug 2, 2012
Rep. Braley, Bruce (IA-1st [D]) Tue, Mar 6, 2012
Rep. Schilling, Robert T. (IL-17th [R]) Thu, Oct 6, 2011
Rep. Jordan, James (OH-4th [R]) Tue, Jul 31, 2012
Rep. Bachus, Spencer (AL-6th [R]) Wed, Nov 2, 2011
Rep. Long, Billy (MO-7th [R]) Fri, May 13, 2011
Rep. Yoder, Kevin (KS-3rd [R]) Wed, Apr 25, 2012
Rep. LaTourette, Steven C. (OH-14th [R]) Wed, Jul 25, 2012
Rep. Hanabusa, Colleen (HI-1st [D]) Mon, Dec 12, 2011
Rep. Kline, John P. (MN-2nd [R]) Wed, May 4, 2011
Rep. Crenshaw, Ander (FL-4th [R]) Thu, Mar 1, 2012
Rep. Graves, Tom (GA-9th [R]) Tue, Apr 24, 2012
Rep. Webster, Daniel (FL-8th [R]) Tue, Mar 6, 2012
Rep. Coffman, Mike (CO-6th [R]) Fri, Dec 16, 2011
Rep. Huelskamp, Tim (KS-1st [R]) Thu, Sep 13, 2012
Rep. Paulsen, Erik (MN-3rd [R]) Mon, Sep 12, 2011
Rep. Barletta, Lou (PA-11th [R]) Thu, Dec 8, 2011
Rep. Emerson, Jo Ann (MO-8th [R]) Wed, Aug 1, 2012
Rep. Miller, Gary G. (CA-42nd [R]) Tue, Mar 6, 2012
Rep. Gosar, Paul (AZ-1st [R]) Mon, Jan 23, 2012
Rep. Ellmers, Renee (NC-2nd [R]) Mon, Jun 13, 2011
Rep. Rehberg, Dennis (MT [R]) Thu, Jul 21, 2011
Rep. King, Steve A. (IA-5th [R]) Mon, Mar 19, 2012
Rep. McKinley, David (WV-1st [R]) Wed, Jun 15, 2011
Rep. Calvert, Ken S. (CA-44th [R]) Fri, Jun 24, 2011
Rep. Crowley, Joseph (NY-7th [D]) Thu, Dec 8, 2011
Rep. Bilbray, Brian P. (CA-50th [R]) Wed, Sep 12, 2012
Rep. Bass, Charles F. (NH-2nd [R]) Thu, Mar 1, 2012
Rep. Reed, Tom W. (NY-29th [R]) Wed, Sep 12, 2012
Rep. Young, C. W. Bill (FL-10th [R]) Wed, Jun 15, 2011
Rep. Schock, Aaron (IL-18th [R]) Mon, Sep 12, 2011
Rep. Latham, Thomas P. (IA-4th [R]) Thu, May 5, 2011
Rep. Lummis, Cynthia M. (WY [R]) Fri, May 13, 2011
Rep. Boren, David Daniel (OK-2nd [D]) Wed, Nov 2, 2011
Rep. Welch, Peter F. (VT [D]) Thu, Jun 23, 2011
Rep. Meehan, Patrick (PA-7th [R]) Wed, Feb 15, 2012
Rep. Foxx, Virginia Ann (NC-5th [R]) Wed, Aug 1, 2012
Rep. Johnson, Timothy V. (IL-15th [R]) Mon, Jan 23, 2012
Rep. Austria, Steven (OH-7th [R]) Fri, Apr 15, 2011
Rep. Akin, W. Todd (MO-2nd [R]) Wed, May 4, 2011
Rep. Davis, Danny K. (IL-7th [D]) Fri, May 18, 2012
Rep. Amodei, Mark (NV-2nd [R]) Wed, Sep 12, 2012
Rep. Womack, Steve (AR-3rd [R]) Tue, May 8, 2012
Rep. Walberg, Timothy (MI-7th [R]) Thu, May 5, 2011
Rep. Roe, David P. (TN-1st [R]) Thu, Feb 9, 2012
Rep. Neal, Richard E. (MA-2nd [D]) Wed, Mar 30, 2011
Rep. Harris, Andy (MD-1st [R]) Thu, Mar 1, 2012
Rep. Lujan, Ben Ray (NM-3rd [D]) Wed, May 25, 2011
Rep. Kind, Ronald James (WI-3rd [D]) Fri, Dec 16, 2011
Rep. Lewis, John R. (GA-5th [D]) Thu, Mar 1, 2012
Rep. West, Allen (FL-22nd [R]) Thu, Mar 1, 2012
Rep. Boustany, Charles (LA-7th [R]) Thu, Jun 23, 2011
Rep. Berkley, Shelley (NV-1st [D]) Fri, May 13, 2011
Rep. Ross, Mike (AR-4th [D]) Fri, Jun 8, 2012
Rep. Guinta, Frank (NH-1st [R]) Fri, May 18, 2012
Rep. Richmond, Cedric (LA-2nd [D]) Tue, May 8, 2012
Rep. Diaz-Balart, Mario (FL-25th [R]) Wed, Dec 14, 2011
Rep. Stivers, Steve (OH-15th [R]) Fri, Apr 15, 2011
Rep. Mack, Connie (FL-14th [R]) Mon, Jun 18, 2012
Rep. Pascrell, William J. (NJ-8th [D]) Mon, Jul 9, 2012
Rep. Schweikert, David (AZ-5th [R]) Wed, Jun 6, 2012
Rep. Griffin, Tim (AR-2nd [R]) Wed, Sep 19, 2012
Rep. Manzullo, Donald A. (IL-16th [R]) Fri, Jul 8, 2011
Rep. Luetkemeyer, Blaine (MO-9th [R]) Tue, Mar 6, 2012
Rep. Black, Diane (TN-6th [R]) Wed, Apr 25, 2012
Rep. Marchant, Kenny E. (TX-24th [R]) Thu, Jul 21, 2011
Actions
DateTypeDescriptionResult
1/1/0001 action Referred to the House Committee on Ways and Means.
Rolls
Committee Assignments
CommitteeSubCommitteeActivity
House Ways and Means Referral, In Committee
Subject Terms
Taxation
Business investment and capital
Food industry and services
Income tax deductions
Retail and wholesale trades
Related Legislative
s687 (identical)
Amendments
Titles Assigned
TypeASTitle
official introduced To amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

SUMMARY:

3/30/2011--Introduced. 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.
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