,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #gfe  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #e1 #bjae    
,mr4 ,kelly ( ,p5nsylvania 7= himself & 
,mr4 ,neal7 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 ,%ort title    
,?is ,act may be cit$ z ! ,re/aurant &  
,retail ,jobs & ,gr[? ,act4  #b4        
,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 #bjae4  
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to prop]ty plac$ 
9 s]vice aft] ,decemb] #ca1 #bjad4  #c4 
,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 #bjae4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjad4  #d4   
,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 #bjae4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjad4