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HR 3081 107th Congress House Taxation Business income tax Commerce Income tax Railroad maintenance and repair Tax credits Transportation and Public Works

To amend the Internal Revenue Code of 1986 to provide a credit against income tax for expenditures for the maintenance of railroad tracks of Class II and Class III railroads.

Introduced: October 10, 2001 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 10, 2001
Referred to the House Committee on Ways and Means.
Oct 10, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to establish a railroad track maintenance credit for qualified railroad track maintenance expenditures of up to $4,000 per mile annually of railroad track with respect to which the expenditures were paid or incurred by the taxpayer for the taxable year for Class II or Class III railroads.
What's happening now October 10, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3081: To amend the Internal Revenue Code of 1986 to provide a credit against income tax for expenditures for the maintenance of railroad tracks of Class II and Class III railroads.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-3081/
MLA
"H.R. 3081: To amend the Internal Revenue Code of 1986 to provide a credit against income tax for expenditures for the maintenance of railroad tracks of Class II and Class III railroads.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-3081/.
Bluebook (legal)
H.R. 3081, 107th Cong. (2026), https://openamerica.io/bill/107-HR-3081/.
Markdown link
[H.R. 3081: To amend the Internal Revenue Code of 1986 to provide a credit against income tax for expenditures for the maintenance of railroad tracks of Class II and Class III railroads.](https://openamerica.io/bill/107-HR-3081/)
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