To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.
Independent Restaurant Appreciation Act - Amends the Internal Revenue Code to assign a 10-year recovery period, for depreciation purposes, for buildings placed in service by certain independent (i.e., non-franchise) restaurant businesses.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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