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Bill > S2540


US S2540

US S2540
Motorsports Fairness and Permanency Act


summary

Introduced
03/13/2018
In Committee
03/13/2018
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

Motorsports Fairness and Permanency Act This bill amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.

AI Summary

This bill makes permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property under the Internal Revenue Code. This provision provides predictability and certainty in the tax law, creating jobs and encouraging investment in the motorsports industry.

Committee Categories

Budget and Finance

Sponsors (12)

Last Action

Read twice and referred to the Committee on Finance. (on 03/13/2018)

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