Skip to main content
HR 4494 111th Congress House Taxation Coal Income tax credits Railroads

To amend the Internal Revenue Code of 1986 to allow a credit for lightweight coal freight cars.

Introduced: January 21, 2010 Introduced by: Davis, Danny K. Democratic · Illinois See on congress.gov
Sign in to write a letter Sign in to watch
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
Jan 21, 2010
Introduced in House
Jan 21, 2010
Referred to the House Committee on Ways and Means.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a general business tax credit for 30% of the basis of an eligible lightweight coal freight car. Defines "eligible lightweight coal freight car" as any freight car: (1) designed to carry coal by rail; (2) the tare weight of which does not exceed 50,000 pounds; and (3) substantially all of the manufacturing of which occurred in the United States. Terminates such credit after 2013.

What's happening now January 21, 2010

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4494: To amend the Internal Revenue Code of 1986 to allow a credit for lightweight coal freight cars.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4494/
MLA
"H.R. 4494: To amend the Internal Revenue Code of 1986 to allow a credit for lightweight coal freight cars.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4494/.
Bluebook (legal)
H.R. 4494, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4494/.
Markdown link
[H.R. 4494: To amend the Internal Revenue Code of 1986 to allow a credit for lightweight coal freight cars.](https://openamerica.io/bill/111-HR-4494/)
Report a problem