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HR 1789 111th Congress House

Comprehensive Rail Infrastructure Investment Act of 2009

Official title: To amend the Internal Revenue Code of 1986 to provide incentives to encourage investment in the expansion of freight rail infrastructure capacity and to enhance modal tax equity.

Introduced: March 30, 2009 See on congress.gov
Taxation Business investment and capitalIncome tax creditsIncome tax deductionsInfrastructure developmentRailroads
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Mar 30, 2009
Introduced in House
Mar 30, 2009
Referred to the House Committee on Ways and Means.
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 Latest action March 30, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Comprehensive Rail Infrastructure Investment Act of 2009 - Amends the Internal Revenue Code to: (1) allow a tax credit through 2012 for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; (2) allow a taxpayer election through 2012 to expense the acquisition, construction, or erection costs of qualified freight rail infrastructure property; and (3) extend through 2012 the tax credit for qualified railroad track maintenance expenditures and modify requirements applicable to such expenditures.

 Related & companion bills 3
  • HR 272 Related bill Freight Rail Infrastructure Capacity Expansion Act of 2009
  • HR 1806 Related bill Freight Rail Infrastructure Capacity Expansion Act of 2009
  • S 3749 Related bill Freight Rail Infrastructure Capacity Expansion Act of 2010
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1789: Comprehensive Rail Infrastructure Investment Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-1789/
MLA
"H.R. 1789: Comprehensive Rail Infrastructure Investment Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-1789/.
Bluebook (legal)
H.R. 1789, 111th Cong. (2026), https://openamerica.io/bill/111-HR-1789/.
Markdown link
[H.R. 1789: Comprehensive Rail Infrastructure Investment Act of 2009](https://openamerica.io/bill/111-HR-1789/)
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