,,ib  ,union ,cal5d> ,no4 #bcb  #aad?   
,,congress  #a/ ,session  ,h4 ,r4 #gfe  
,report ,no4 #aad-cjf  ,,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  ,octob] #bc1 #bjae ,additional  
sponsors3 ,mr4 ,pauls51 ,mr4 ,bab91 ,ms4
 ,j5k9s ( ,kansas1 ,mr4 ,tib]i1 ,mr4    
,mc,kinley1 ,mr4 ,culb]son1 ,mr4        
,fitzpatrick1 ,mr4 ,re$1 ,mrs4 ,black1  
,mrs4 ,noem1 ,mr4 ,m>*ant1 ,mr4 ,?ompson
 ( ,cali=nia1 ,mr4 ,co/ello (           
,p5nsylvania1 ,mr4 ,nunes1 ,mr4 ,r5acci1
 ,mr4 ,meehan1 & ,mr4 ,c(fman  ,octob]  
#bc1 #bjae ,report$ ) an am5dm5t1       
committ$ to ! ,committee ( ! ,:ole ,h\se
 on ! ,/ate ( ! ,union1 & ord]$ to be   
pr9t$ ,/rike out all aft] ! enact+      
clause & ins]t ! "p pr9t$ 9 italic ,=   
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,febru>y #e1 #bjae  ,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[? ,act ( #bjae4  #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        
,octob] #bc1 #bjae ,report$ ) an        
am5dm5t1 committ$ to ! ,committee ( !   
,:ole ,h\se on ! ,/ate ( ! ,union1 &    
ord]$ to be pr9t$