,i #aacth ,,congress #b;d ,session ,h4 ,r4 #cidh ,,in ,,the ,,house ,,of ,,representatives ,january #bh1 #bjad ,mr4 ,grayson introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to extend for one year the #ae-year straight-line cost recovery for qualified leasehold improvements1 qualified restaurant buildings and improvements1 and qualified retail improvements4 #a4 ,extension of #ae-year straight-line cost recovery for qualified leasehold improvements1 qualified restaurant buildings and improvements1 and qualified retail improvements 7a7 ,in general ,clauses 7iv71 7v71 and 7ix7 of section #afh7;e77#c77;,e7 of the ,internal ,revenue ,code of #aihf are each amended by striking ,january #a1 #bjad and inserting ,january #a1 #bjae4 7b7 ,effective date ,the amendments made by this section shall apply to property placed in service after ,december #ca1 #bjac4