,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #didj  ,,in ,,the ,,house ,,of  
,,representatives  ,june #bc1 #bjad ,ms4
 ,meng 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
 permanently extend #ae-year            
straight-line cost recovery and section 
#agi expensing for qualified leasehold  
improvement property1 qualified         
restaurant property1 and qualified      
retail improvement property4  #a4 ,short
 title ,this ,act may be cited as the   
,tax ,equality for ,entrepreneurs ,act4 
#b4 ,permanent extension of certain tax 
incentives for qualified leasehold      
improvement property1 qualified         
restaurant property1 and qualified      
retail improvement property  7a7        
#ae-,year straight-,line cost recovery  
,section #afh7;e77#c77;,e7 of the       
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by striking placed in   
service before ,january #a1 #bjad in    

clauses 7iv7 and 7v71 and  7#b7 by      
striking placed in service after        
,december #ca1 #bjjh1 and before        
,january #a1 #bjad in clause 7ix74  7b7 
,section #agi expensing ,section        
#agi7;f7 of such ,code is amended--     
7#a7 by striking beginning in #bjaj1    
#bjaa1 #bjab1 or #bjac in paragraph     
7#a71 and  7#b7 by striking paragraph   
7#d74  7c7 ,effective date ,the         
amendments made by this section shall   
apply to property placed in service     
after ,december #ca1 #bjac4