HR 930
109th Congress
House
Motorsports Fairness and Permanency Act of 2005
Official title: To amend the Internal Revenue Code of 1986 to provide that seven year class life for motorsports entertainment complex property be made permanent.
Taxation
CommerceDepreciation and amortizationIncome taxMotor vehicles
More subjectsShow fewer subjects
Sports and RecreationSports facilitiesTax deductionsTransportation and Public Works
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 2005
Referred to the House Committee on Ways and Means.
Feb 17, 2005
Introduced in House
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Latest action
Referred to the House Committee on Ways and Means.
Plain-English summary
Motorsports Fairness and Permanency Act of 2005 - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven year property.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 930: Motorsports Fairness and Permanency Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-930/
"H.R. 930: Motorsports Fairness and Permanency Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-930/.
H.R. 930, 109th Cong. (2026), https://openamerica.io/bill/109-HR-930/.
[H.R. 930: Motorsports Fairness and Permanency Act of 2005](https://openamerica.io/bill/109-HR-930/)