In a letter to members of the U.S. Senate,the Mechanical Electrical Sheet Metal Alliance(Chantilly, VA) expresses support for 5.1087, legislation that would amend the Internal Revenue Code (IRS) to reduce the depreciation for leasehold improvements from 39 years to 10 years. The alliance believes this reduction is a better way to serve tenants, owners and the building occupants as well as promote historic building preservation and energy efficiency. The legislation introduced by Sen. Kent Conrad (D-N.D.) has been cosponsored by a bipartisan group of 12 senators.