,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #didj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #bc1 #bjad ,ms4 
,m5g 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> /raight-l9e co/ recov]y &       
section #agi exp5s+ = qualifi$ leasehold
 improvem5t prop]ty1 qualifi$ re/aurant 
prop]ty1 & qualifi$ retail improvem5t   
prop]ty4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,tax ,equality =            
,entrepr5eurs ,act4  #b4 ,p]man5t       
ext5sion ( c]ta9 tax inc5tives =        
qualifi$ leasehold improvem5t prop]ty1  
qualifi$ re/aurant prop]ty1 & qualifi$  
retail improvem5t prop]ty  7a7 #ae-,ye> 
/raight-,l9e co/ recov]y ,section       
#afh7;e77#c77;,e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$--  7#a7 by /rik+ 
plac$ 9 s]vice be=e ,janu>y #a1 #bjad 9 
clauses 7iv7 & 7v71 &  7#b7 by /rik+    
plac$ 9 s]vice aft] ,decemb] #ca1 #bjjh1
 & be=e ,janu>y #a1 #bjad 9 clause 7ix74

  7b7 ,section #agi exp5s+ ,section     
#agi7;f7 ( su* ,code is am5d$--  7#a7 by
 /rik+ beg9n+ 9 #bjaj1 #bjaa1 #bjab1 or 
#bjac 9 p>agraph 7#a71 &  7#b7 by /rik+ 
p>agraph 7#d74  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjac4