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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.

Introduced: April 14, 2005 See on congress.gov
Taxation CommerceDepreciation and amortizationIncome taxMotor vehicles
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Sports and RecreationSports facilitiesTax deductionsTransportation and Public Works
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Feb 17, 2005
Referred to the House Committee on Ways and Means.
Feb 17, 2005
Introduced in House
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 Latest action February 17, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
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/
MLA
"H.R. 930: Motorsports Fairness and Permanency Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-930/.
Bluebook (legal)
H.R. 930, 109th Cong. (2026), https://openamerica.io/bill/109-HR-930/.
Markdown link
[H.R. 930: Motorsports Fairness and Permanency Act of 2005](https://openamerica.io/bill/109-HR-930/)
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