,,ii  #aac? ,,congress  #a/ ,session    
,s4 #gdi  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #ag1 #bjac ,mr4 
,casey 7= himself1 ,mr4 ,cornyn1 ,ms4   
,/ab5[1 ,mr4 ,crapo1 ,mr4 ,m55dez1 ,mr4 
,br[n1 ,mr4 ,begi*1 ,ms4 ,coll9s1 ,mrs4 
,hagan1 ,mr4 ,inh(e1 ,ms4 ,klobu*>1 ,mr4
 ,ris*1 ,mr4 ,vitt]1 & ,mr4 ,wick]7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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$uction  7a7 ,9
 g5]al ,clause 7iv7 ( section           
#afh7;e77#c77;,e7 ( ! ,int]nal ,rev5ue  
,code ( #aihf1 z am5d$ by section       
#caa7;a7 ( ! ,am]ican ,taxpay] ,relief  
,act ( #bjab 7,public ,law #aab-bdj71 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 #bjab4  #b4 ,p]man5t      
ext5sion ( treatm5t ( qualifi$ re/aurant
 prop]ty z #ae-ye> prop]ty = purposes ( 
depreciation d$uction  7a7 ,9 g5]al     
,clause 7v7 ( section #afh7;e77#c77;,e7 
( ! ,int]nal ,rev5ue ,code ( #aihf1 z   
am5d$ by section #caa7;a7 ( ! ,am]ican  
,taxpay] ,relief ,act ( #bjab 7,public  
,law #aab-bdj71 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 #bjab4  #c4   
,p]man5t ext5sion ( treatm5t ( qualifi$ 
retail improvem5t prop]ty z #ae-ye>     
prop]ty = purposes ( depreciation       
d$uction  7a7 ,9 g5]al ,clause 7ix7 (   
section #afh7;e77#c77;,e7 ( ! ,int]nal  
,rev5ue ,code ( #aihf1 z am5d$ by       
section #caa7;a7 ( ! ,am]ican ,taxpay]  
,relief ,act ( #bjab 7,public ,law      
#aab-bdj71 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 #bjab4