,,ii  #aadth ,,congress  #ast ,session  
,s4 #cid  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #e1       
#bjae,mr4 ,casey 7for himself1 ,mr4     
,cornyn1 ,mr4 ,brown1 ,mr4 ,heller1 ,ms4
 ,stabenow1 ,mr4 ,vitter1 ,mr4          
,menendez1 ,mr4 ,inhofe1 ,mr4 ,crapo1   
and ,mr4 ,roberts7 introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to permanently  
extend the #ae-year recovery period for 
qualified leasehold improvement         
property1 qualified restaurant property1
 and qualified retail improvement       
property4  #a4 ,short title ,this ,act  
may be cited as the ,depreciation       
,fairness ,act of #bjae4  #b4 ,permanent
 extension of treatment of qualified    
leasehold improvement property as       
#ae-year property for purposes of       
depreciation deduction  7a7 ,in general 
,section #afh7;e77#c77;,e77iv7 of the   
,internal ,revenue ,code of #aihf is    

amended by striking placed in service   
before ,january #a1 #bjae4  7b7         
,effective date ,the amendment made by  
this section shall apply to property    
placed in service after ,december #ca1  
#bjad4  #c4 ,permanent extension of     
treatment of qualified restaurant       
property as #ae-year property for       
purposes of depreciation deduction  7a7 
,in general ,section                    
#afh7;e77#c77;,e77v7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking placed in service before       
,january #a1 #bjae4  7b7 ,effective date
 ,the amendment made by this section    
shall apply to property placed in       
service after ,december #ca1 #bjad4  #d4
 ,permanent extension of treatment of   
qualified retail improvement property as
 #ae-year property for purposes of      
depreciation deduction  7a7 ,in general 
,section #afh7;e77#c77;,e77ix7 of the   
,internal ,revenue ,code of #aihf is    
amended by striking 1 and before        
,january #a1 #bjae4  7b7 ,effective date

 ,the amendment made by this section    
shall apply to property placed in       
service after ,december #ca1 #bjad4