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S 441 109th Congress Senate

Motorsports Fairness and Permanency Act of 2005

Official title: A bill to amend the Internal Revenue Code of 1986 to make permanent the classification of a motorsports entertainment complex.

Introduced: February 17, 2005 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 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 17, 2005
Read twice and referred to the Committee on Finance.
Feb 17, 2005
Sponsor introductory remarks on measure. (CR S1656)
Feb 17, 2005
Introduced in Senate
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 Latest action February 17, 2005

Read twice and referred to the Committee on Finance.

 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
  • HR 930 Related bill Motorsports Fairness and Permanency Act of 2005
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Graham, Lindsey
South Carolina · Jun 9, 2005
 D
Schumer, Charles E.
New York · Jun 8, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 441: Motorsports Fairness and Permanency Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-S-441/
MLA
"S. 441: Motorsports Fairness and Permanency Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-S-441/.
Bluebook (legal)
S. 441, 109th Cong. (2026), https://openamerica.io/bill/109-S-441/.
Markdown link
[S. 441: Motorsports Fairness and Permanency Act of 2005](https://openamerica.io/bill/109-S-441/)
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