S. 973 · 108th Congress · 2003–2004
A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain restaurant buildings.
S. 973 in the 108th Congress (2003–2004) was introduced on May 1, 2003, sponsored by Don Nickles with 18 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
- May 1, 2003
- Co-sponsors
- 18
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to classify certain restaurant buildings as 15-year depreciable property.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Don Nickles (R-OK). Co-sponsors: 5 Democrats, 13 Republicans.
Where it stands
- IntroducedMay 1, 2003
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (May 1, 2003)
More bills from Don Nickles 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.
Cite or embed this page
Capitol Receipts, “S. 973 (108th Congress): A bill to amend the Internal Revenue Code…,” https://www.capitolreceipts.com/bill/108-s-973/a-bill-to-amend-the-internal-revenue-code-of (accessed 2026-10-16).