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    <updateDate>2023-01-11T13:27:06Z</updateDate>
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    <introducedDate>2014-01-28</introducedDate>
    <congress>113</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. GRAYSON:H.R. 3948.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, of the U.S. Constitution.[Page H1480]</pre>]]></constitutionalAuthorityStatementText>
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        <title>Invest in United States Act of 2014</title>
        <congress>113</congress>
        <number>3939</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-06-13</actionDate>
          <text>Referred to the Subcommittee on Workforce Protections.</text>
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          </item>
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        <title>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.</title>
        <congress>113</congress>
        <number>4212</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-03-12</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <congress>113</congress>
        <number>5771</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2014-12-19</actionDate>
          <text>Became Public Law No: 113-295.</text>
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        <title>A bill 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.</title>
        <congress>113</congress>
        <number>749</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-04-17</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
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      <item>
        <title>Small Business Tax Certainty and Growth Act of 2013</title>
        <congress>113</congress>
        <number>1085</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-06-03</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
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      <item>
        <title>Tax Extenders Act of 2013</title>
        <congress>113</congress>
        <number>1859</number>
        <type>S</type>
        <latestAction>
          <actionDate>2013-12-20</actionDate>
          <text>Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.</text>
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        <actionDate>2014-01-28</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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    <sponsors>
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        <bioguideId>G000556</bioguideId>
        <fullName>Rep. Grayson, Alan [D-FL-9]</fullName>
        <firstName>Alan</firstName>
        <lastName>Grayson</lastName>
        <party>D</party>
        <state>FL</state>
        <district>9</district>
        <isByRequest>N</isByRequest>
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    <notes>
      <item>
        <text><![CDATA[For further action, see H.R.5771, which became Public Law 113-295 on 12/19/2014.]]></text>
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          <link>
            <name>H.R.5771</name>
            <url>https://www.congress.gov/bill/113th-congress/house-bill/5771</url>
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      <name>Taxation</name>
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          <name>Building construction</name>
        </item>
        <item>
          <name>Business investment and capital</name>
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          <name>Food industry and services</name>
        </item>
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          <name>Income tax deductions</name>
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          <name>Retail and wholesale trades</name>
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        <actionDate>2014-01-28</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2014-02-26T22:27:01Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to extend through 2014 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property. </p>]]></text>
      </summary>
    </summaries>
    <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.</title>
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        <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.</title>
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        <titleType>Official Title as Introduced</titleType>
        <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.</title>
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        <date>2014-01-28T05:00:00Z</date>
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    <latestAction>
      <actionDate>2014-01-28</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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