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US HR4674

US HR4674
Motorsports Fairness and Permanency Act of 2021


summary

Introduced
07/22/2021
In Committee
07/22/2021
Crossed Over
Passed
Dead
01/03/2023

Introduced Session

117th Congress

Bill Summary

A BILL To amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.

AI Summary

This bill makes permanent the 7-year recovery period for motorsports entertainment complexes under the Internal Revenue Code of 1986. The 7-year recovery period allows motorsports entertainment complexes to depreciate their assets over a 7-year period for tax purposes, providing them with favorable tax treatment compared to other types of businesses. By making this provision permanent, the bill aims to provide long-term certainty and stability for the motorsports industry.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Referred to the House Committee on Ways and Means. (on 07/22/2021)

bill text


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