H.R. 1634 · 108th Congress · 2003–2004
To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain leasehold improvements.
H.R. 1634 in the 108th Congress (2003–2004) was introduced on Apr 3, 2003, sponsored by E. Shaw Jr. with 84 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Apr 3, 2003
- Co-sponsors
- 84
- Policy area
- Taxation
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
E. Shaw Jr. (R-FL). Co-sponsors: 34 Democrats, 50 Republicans.
Where it stands
- IntroducedApr 3, 2003
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Apr 3, 2003)
More bills from E. Shaw Jr. in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 1634 (108th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/108-hr-1634/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).