A bill 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; to the Committee on Ways and Means.

H.R. 3948 — A bill 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; to the Committee on Ways and Means.

By Mr. GRAYSON, H1479 [28JA]