HR 1304
110th Congress
House
Taxation
Commerce
Depreciation and amortization
Income tax
Motor vehicles
Sports and Recreation
Sports facilities
Tax deductions
Transportation and Public Works
Motorsports Fairness and Permanency Act of 2007
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 2007
Referred to the House Committee on Ways and Means.
Mar 1, 2007
Sponsor introductory remarks on measure. (CR E443)
Mar 1, 2007
Introduced in House
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Plain-English summary
Motorsports Fairness and Permanency Act of 2007 - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven year property.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
2
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
16
Cite this page
U.S. Congress. (2026). H.R. 1304: Motorsports Fairness and Permanency Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-HR-1304/
"H.R. 1304: Motorsports Fairness and Permanency Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1304/.
H.R. 1304, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1304/.
[H.R. 1304: Motorsports Fairness and Permanency Act of 2007](https://openamerica.io/bill/110-HR-1304/)