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senate Bill S. 1826

Motorsports Fairness and Permanency Act

bill Progress

  • Not enacted
    The President has not signed this bill
  • The house has not voted
  • The senate has not voted
      senate Committees
      Committee on Finance
    IntroducedDecember 13th, 2013

Bill Details

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Motorsports Fairness and Permanency Act

Official Title

A bill to provide predictability and certainty in the tax law, create jobs, and encourage investment.


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

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