Skip to main content Accessibility statement
  • Reset your password
  • Create new account
  • Reset your password
Filter by Type
  • Join Nareit
  • Login

Main navigation

  • What's a REIT? Open submenu
    • What's a REIT?
    • REIT Basics
    • Types of REITs
    • REIT Sectors
    • REIT Glossary
    • REIT FAQs
    • The History of REITs
    • How to Form a REIT
    REIT Sectors
    Explore REIT Sectors

    REITs invest in the majority of real estate property types, including offices, apartment buildings, warehouses, retail centers, medical facilities, data centers, cell towers and hotels. 

    Learn more
  • Investing in REITs Open submenu
    • Investing in REITs
    • Why Invest in REITs
    • How to Invest in REITs
    • REIT Directory
    • REIT Funds
    • Sustainability
    • REIT Assets by State
    • Global Real Estate
    • Investor Resources
    Browse the REIT Directory
    Browse the REIT Directory

    Nareit’s REIT Directory provides a comprehensive list of REIT and publicly traded real estate companies that are members of Nareit. The directory can be sorted and filtered by sector, listing status, and stock performance.

    Learn more
  • REIT Data Open submenu
    • REIT Data
    • REIT Indexes
    • REIT Market Data
    • Research Library
    Stock prices on a computer screen
    REITs Outperform Private Real Estate by More Than 2.0% in DB Plans

    CEM Benchmarking’s 2024 study also reveals allocations, returns, volatility, and risk-adjusted performance of 12 asset classes over 25-year period.

    Learn more
  • Industry News Open submenu
    • Industry News
    • Publications
    • Advertising
    • Media Contacts
    REITs Leverage Joint Venture Partnerships to Fuel Expansion
    REITs Leverage Joint Venture Partnerships to Fuel Expansion

    Partnerships are occurring across a range of REIT property sectors.

    Learn more
  • Events Open submenu
    • Upcoming Events
    • CEO Forum & Advocacy Day
    • HR Forum
    • REITweek
    • REITwise
    • REITworks
    • REITworld
    • REIT IR Symposium
    • Webinars
    2025 REITweek
    Nareit’s REITweek: 2025 Investor Conference

    REITweek Investor Conference, taking place June 2-5 in New York, is the REIT industry’s largest annual gathering of executives, investors, and industry partners.

    Learn more
  • About Nareit Open submenu
    • About Nareit
    • Leadership Team
    • Staff
    • Membership
    • Nareit Brand
    • Nareit Foundation
    • Advocacy
    • Industry Awards
    • Career Resources
    • Advertising
    Membership
    Nareit Membership

    For 60 years, Nareit has led the U.S. REIT industry by ensuring its members’ best interests are promoted by providing unparalleled advocacy, investor outreach, continuing education and networking. 

    Learn more

Leasehold Improvement Act

Breadcrumb

  1. Home
  2. About Nareit
  3. Advocacy
  4. Policy Issues
  5. Federal tax legislation
  • Statutory Language of H.R. 2014, Leasehold Improvement Depreciation Act of 2007 - 4/24/07
  • NAREIT Letter to Representative Joseph Crowley - 4/25/07
  • NAREIT's Testimony for the Hearing Held on November 16, 2005 Regarding Member Proposals on Tax Issues - 11/15/05
  • NAREIT's Testimony for the Hearing Held on July 21, 2005 Regarding Updating Depreciable Lives - 8/15/07
  • Statutory Language of S. 621 (permanent extension of 15-year recovery period for leasehold improvements)
  • Co-sponsors of S. 621
  • Senator Conrad's Introductory Remarks on S. 621 - 3/15/05
  • Statutory Language of H.R. 1633
  • Co-sponsors of H.R. 1633
  • Temporary Leasehold Improvement Reduction and Recovery Period Enacted - 10/25/04
  • Congress Approves Temporary Leasehold Improvement Reduction and Recovery Period - 10/13/04
  • Conference Report Excerpt on Temporary Leasehold Improvement Reduction and Recovery Period as Enacted - 10/7/04
  • Statutory Language of Temporary Leasehold Improvement Reduction and Recovery Period in H.R. 4520 as Enacted - 10/7/04
  • National Policy Bulletin: House Tax Committee Approves H.R. 2896 - 10/28/03
  • Letter from National Real Estate Organizations to Chairman Bill Thomas on the Leasehold Improvement Provisions in H.R. 2896, The American Jobs Creation Act of 2003 - 7/25/03
  • Statutory Language of H.R. 2896 - 7/31/03
  • Statutory Language of H.R. 1634 - 4/3/03
  • Co-sponsors of H.R. 1634
  • Statutory Language of the S. 576, the Business Property Economic Revitalization Act of 2003 - 3/7/03
  • Sponsors of S. 576
  • Senator Conrad's Introductory Remarks on S. 576 - 3/7/03
  • Leasehold Improvement Rules Adopted as part of H.R. 3090, the Job Creation and Worker Assistance Act of 2002 (Signed into law on 3/9/02)
  • Technical Explanation of the "Job Creation and Worker Assistance Act of 2002 - 3/6/02
  • Job Creation and Worker Assistance Act of 2002, H.R. 3090 - 1/23/02
  • Technical Explanation of H.R. 3090
  • Press Release: Shortening Depreciable Life of Tenant Improvements Makes More Economic Sense - 3/22/01

You Might Also Like...

What's a REIT?

REITs, or real estate investment trusts, are companies that own or finance income-producing real estate across a range of property sectors. These real estate companies have to meet a number of requirements to qualify as REITs. Most REITs trade on major stock exchanges, and they offer a number of benefits to investors.

Why Invest in REITs

REITs historically have delivered competitive total returns, based on high, steady dividend income and long-term capital appreciation. Their comparatively low correlation with other assets also makes them an excellent portfolio diversifier that can help reduce overall portfolio risk and increase returns. These are the characteristics of real estate investment.

About Nareit

Nareit serves as the worldwide representative voice for REITs and real estate companies with an interest in U.S. real estate. Nareit’s members are REITs and other real estate companies throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses.

Get Daily Real Estate News

  • Facebook
  • LinkedIn
  • Twitter
  • YouTube
  • RSS Feed

©Copyright Nareit 2025. All rights reserved.

1875 | Street, NW
Suite 500
Washington, D.C. 20006

1-202-739-9400
1-800-3-NAREIT
1-202-739-9401 (fax)

Footer links

  • Search
  • RSS feeds
  • Privacy
  • Cookie Policy
  • Terms of Use
  • Contact Us

Nareit®, the National Association of Real Estate Investment Trusts®, is the worldwide representative voice for REITs and publicly traded real estate companies with an interest in U.S. real estate and capital markets. Nareit's members are REITs and other businesses throughout the world that own, operate, and finance income-producing real estate, as well as those firms and individuals who advise, study, and service those businesses. National Association of Real Estate Investment Trusts® and Nareit® are registered trademarks of the National Association of Real Estate Investment Trusts (Nareit).

LEED Certificate