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HR 2900 108th Congress House

To amend the Internal Revenue Code of 1986 to provide for a 7-year recovery period for motorsports entertainment complexes.

Introduced: October 29, 2003 See on congress.gov
Taxation CommerceDepreciation and amortizationIncome taxMotor vehicles
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Sports and RecreationSports facilitiesTax deductionsTransportation and Public Works
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 25, 2003
Introduced in House
Jul 25, 2003
Referred to the House Committee on Ways and Means.
Jul 25, 2003
Sponsor introductory remarks on measure. (CR E1629)
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 Latest action July 25, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to classify any motorsports entertainment complex asset as 7-year property for purposes of the accelerated cost recovery system.

 Related & companion bills 1
  • S 1524 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow a 7-year applicable recovery period for depreciation of moto…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 21
All 21 Democratic 1 Republican 3
Burns, Max
· Jun 25, 2004
 R
Sessions, Pete
Texas · Jun 9, 2004
Isakson, Johnny
· Mar 18, 2004
COLLINS, MAC
· Mar 17, 2004
CRANE, PHILIP
· Jan 21, 2004
CARSON, BRAD
· Oct 29, 2003
 R
Wilson, Joe
South Carolina · Oct 29, 2003
HILL, BARON
· Oct 8, 2003
LUCAS, KEN
· Oct 2, 2003
STENHOLM, CHARLES
· Sep 25, 2003
 D
Thompson, Mike
California · Sep 25, 2003
JOHN, CHRISTOPHER
· Sep 24, 2003
Vitter, David
· Sep 24, 2003
SANDLIN, MAX
· Sep 16, 2003
BALLENGER, CASS
· Sep 5, 2003
BOYD, ALLEN
· Sep 5, 2003
Burr, Richard
· Sep 5, 2003
CANTOR, ERIC
· Jul 25, 2003
HOUGHTON, AMO
· Jul 25, 2003
MCINNIS, SCOTT
· Jul 25, 2003
 R
Rogers, Mike D.
Alabama · Jul 25, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2900: To amend the Internal Revenue Code of 1986 to provide for a 7-year recovery period for motorsports entertainment complexes.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2900/
MLA
"H.R. 2900: To amend the Internal Revenue Code of 1986 to provide for a 7-year recovery period for motorsports entertainment complexes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2900/.
Bluebook (legal)
H.R. 2900, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2900/.
Markdown link
[H.R. 2900: To amend the Internal Revenue Code of 1986 to provide for a 7-year recovery period for motorsports entertainment complexes.](https://openamerica.io/bill/108-HR-2900/)
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