,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dbab  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #ab1 #bjad ,mr4  
,kelly ( ,p5nsylvania 7= himself1 ,mr4  
,neal1 ,mr4 ,g]la*1 & ,mr4 ,k9d7        
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to p]man5tly ext5d !      
#ae-ye> recov]y p]iod = qualifi$        
leasehold improvem5t prop]ty1 qualifi$  
re/aurant prop]ty1 & qualifi$ retail    
improvem5t prop]ty4  #a4 ,p]man5t       
ext5sion ( treatm5t ( qualifi$ leasehold
 improvem5t prop]ty z #ae-ye> prop]ty = 
purposes ( depreciation d$uction  7a7 ,9
 g5]al ,clause 7iv7 ( section           
#afh7;e77#c77;,e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ plac$ 9 
s]vice be=e ,janu>y #a1 #bjad4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4  #b4   
,p]man5t ext5sion ( treatm5t ( qualifi$ 
re/aurant prop]ty z #ae-ye> prop]ty =   

purposes ( depreciation d$uction  7a7 ,9
 g5]al ,clause 7v7 ( section            
#afh7;e77#c77;,e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ plac$ 9 
s]vice be=e ,janu>y #a1 #bjad4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4  #c4   
,p]man5t ext5sion ( treatm5t ( qualifi$ 
retail improvem5t prop]ty z #ae-ye>     
prop]ty = purposes ( depreciation       
d$uction  7a7 ,9 g5]al ,clause 7ix7 (   
section #afh7;e77#c77;,e7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
1 & be=e ,janu>y #a1 #bjad4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjac4