,,ii  #aad? ,,congress  #a/ ,session    
,s4 #cid  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #e1 #bjae,mr4 
,casey 7= himself1 ,mr4 ,cornyn1 ,mr4   
,br[n1 ,mr4 ,hell]1 ,ms4 ,/ab5[1 ,mr4   
,vitt]1 ,mr4 ,m55dez1 ,mr4 ,inh(e1 ,mr4 
,crapo1 & ,mr4 ,rob]ts7 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 ,%ort title ,?is ,act may 
be cit$ z ! ,depreciation ,fairness ,act
 ( #bjae4  #b4 ,p]man5t ext5sion (      
treatm5t ( qualifi$ leasehold improvem5t
 prop]ty z #ae-ye> prop]ty = purposes ( 
depreciation d$uction  7a7 ,9 g5]al     
,section #afh7;e77#c77;,e77iv7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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$uction  7a7 ,9 g5]al     
,section #afh7;e77#c77;,e77v7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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$uction  7a7 ,9 g5]al     
,section #afh7;e77#c77;,e77ix7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
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