H.R. 3622 · 110th Congress · 2007–2008
To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.
H.R. 3622 in the 110th Congress (2007–2008) was introduced on Sep 20, 2007, sponsored by Kendrick Meek with 165 co-sponsors.
During the 110th Congress (2007–2008), George W. Bush was president, and Democrats held the House majority and Republicans the Senate majority.
- Status
- Introduced
- Introduced
- Sep 20, 2007
- Co-sponsors
- 165
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Kendrick Meek (D-FL). Co-sponsors: 85 Democrats, 80 Republicans.
Where it stands
- IntroducedSep 20, 2007
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Sep 20, 2007)
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Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 3622 (110th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/110-hr-3622/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).