Code · BILL · 113th Congress · H.R. 3939 (Introduced in House) — To amend the Internal Revenue Code of 1986 to jumpstart the sluggish economy, finance critical infrastructure investm... · Sec. 504

Sec. 504. Permanent extension of treatment of qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property as 15-year property for purposes of depreciation deduction

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Clause

(iv)of section 168(e)(3)(E) of the Internal Revenue Code of 1986 is amended by striking placed in service before January 1, 2014 . Clause

(v)of section 168(e)(3)(E) of the Internal Revenue Code of 1986 is amended by striking placed in service before January 1, 2014 . Clause

(ix)of section 168(e)(3)(E) of the Internal Revenue Code of 1986 is amended by striking , and before January 1, 2014 . The amendment made by this section shall apply to property placed in service after December 31, 2013.