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S 1125 110th Congress Senate Taxation Income tax Railroad engineering Railroad freight operations Tax credits Tax deductions Transportation and Public Works

Freight Rail Infrastructure Capacity Expansion Act of 2007

Introduced: April 17, 2007 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 17, 2007
Read twice and referred to the Committee on Finance.
Apr 17, 2007
Introduced in Senate
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 Plain-English summary Congressional Research Service

Freight Rail Infrastructure Capacity Expansion Act of 2007 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and new qualified locomotive property; and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2012.

What's happening now April 17, 2007

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2116 Related bill Freight Rail Infrastructure Capacity Expansion Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Wicker, Roger F.
Mississippi · Jun 5, 2008
 R
Crapo, Mike
Idaho · Apr 17, 2007
 R
Graham, Lindsey
South Carolina · Apr 17, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1125: Freight Rail Infrastructure Capacity Expansion Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-1125/
MLA
"S. 1125: Freight Rail Infrastructure Capacity Expansion Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1125/.
Bluebook (legal)
S. 1125, 110th Cong. (2026), https://openamerica.io/bill/110-S-1125/.
Markdown link
[S. 1125: Freight Rail Infrastructure Capacity Expansion Act of 2007](https://openamerica.io/bill/110-S-1125/)
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