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HR 1304 110th Congress House

Motorsports Fairness and Permanency Act of 2007

Official title: To amend the Internal Revenue Code of 1986 to make permanent the depreciation classification of motorsports entertainment complexes.

Introduced: May 19, 2008 Introduced by: Thompson, Mike Democratic · California 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 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
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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 Latest action March 1, 2007

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 2
  • S 2247 Related bill Motorsports Tax Fairness Act
  • S 557 Identical bill Motorsports Fairness and Permanency Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 17
All 17 Democratic 6 Republican 10
D
Larson, John B.
Connecticut · Jun 3, 2008
 D
Carson, André
Indiana · May 19, 2008
 R
Foxx, Virginia
North Carolina · Mar 4, 2008
 D
Courtney, Joe
Connecticut · Dec 4, 2007
 D
Wasserman Schultz, Debbie
Florida · Oct 30, 2007
 R
Moran, Jerry
Kansas · Sep 7, 2007
 R
Aderholt, Robert B.
Alabama · Aug 3, 2007
 R
Rogers, Mike D.
Alabama · Jul 24, 2007
 R
Sessions, Pete
Texas · Jun 27, 2007
 R
Capito, Shelley Moore
West Virginia · Jun 6, 2007
 D
Costa, Jim
California · Jun 6, 2007
 R
Diaz-Balart, Mario
Florida · Jun 6, 2007
 R
Jordan, Jim
Ohio · May 22, 2007
McCarthy, Kevin
· May 17, 2007
 D
Bishop, Sanford D.
Georgia · May 15, 2007
 R
Issa, Darrell
California · Apr 17, 2007
 R
Walberg, Tim
Michigan · Mar 9, 2007
Cite this page click to expand
APA
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/
MLA
"H.R. 1304: Motorsports Fairness and Permanency Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-1304/.
Bluebook (legal)
H.R. 1304, 110th Cong. (2026), https://openamerica.io/bill/110-HR-1304/.
Markdown link
[H.R. 1304: Motorsports Fairness and Permanency Act of 2007](https://openamerica.io/bill/110-HR-1304/)
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