,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ecac  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #e1 #bjai,mr4
 ,morelle 7= himself & ,mr4 ,w5/rup7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ = c]ta9 resid5tial
 r5tal prop]ty to be depreciat$ ov] a   
#cj-ye> p]iod4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,multifamily       
,depreciation ,p>ity ,act ( #bjai4  #b4 
,depreciation ( c]ta9 resid5tial r5tal  
prop]ty ov] #cj-ye> p]iod ,section      
#acbjd7;b7 ( ,public ,law #aae-ig is    
am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+  
p>agraph 7#b7 & ins]t+ p>agraphs 7#b7 & 
7#c72 &  7#b7 by add+ at ! end ! foll[+3
  7#c7 ,c]ta9 resid5tial r5tal prop]ty  
,9 ! case ( any resid5tial r5tal        
prop]ty--  7,a7 :i* 0 plac$ 9 s]vice    
be=e ,janu>y #a1 #bjah1  7,b7 :i* is    
held by an elect+ real prop]ty trade or 
bus9ess 7z def9$ 9 section              
#afc7;j77#g77;,b7 ( ! ,int]nal ,rev5ue  

,code ( #aihf71 &  7,c7 = :i*           
subp>agraph 7,a71 7,b71 7,c71 7,d71     
7,e71 or 7,g7 ( section #afh7;g77#a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf did n   
apply prior to su* date1  ! am5dm5ts    
made by subsection 7a77#c77;,c7 %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjag4  4