S. 576 — Business Property Economic Revitalization Act of 2003

Summary

Business Property Economic Revitalization Act of 2003 - Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.

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Legislative Actions

2003-03-07
Introduced in Senate
2003-03-07
Sponsor introductory remarks on measure. (CR S3371-3372)
2003-03-07
Read twice and referred to the Committee on Finance.

Business Property Economic Revitalization Act of 2003

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Summary

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