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Photo Democrat
North Dakota
http://conrad.senate.gov

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Authorizes expenditures by the Committee on the Budget for the 110th Congress.
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Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property.
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