,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #cidh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #bh1 #bjad    
,mr4 ,grayson introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d = "o ye> 
! #ae-ye> /raight-l9e co/ recov]y =     
qualifi$ leasehold improvem5ts1 qualifi$
 re/aurant build+s & improvem5ts1 &     
qualifi$ retail improvem5ts4  #a4       
,ext5sion ( #ae-ye> /raight-l9e co/     
recov]y = qualifi$ leasehold            
improvem5ts1 qualifi$ re/aurant build+s 
& improvem5ts1 & qualifi$ retail        
improvem5ts  7a7 ,9 g5]al ,clauses 7iv71
 7v71 & 7ix7 ( section #afh7;e77#c77;,e7
 ( ! ,int]nal ,rev5ue ,code ( #aihf are 
ea* am5d$ by /rik+ ,janu>y #a1 #bjad &  
ins]t+ ,janu>y #a1 #bjae4  7b7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4