Skip to main content
S 1400 111th Congress Senate

Motorsports Fairness and Permanency Act

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

Introduced: July 7, 2009 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsMotor vehiclesSports and recreation facilities
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
Jul 7, 2009
Read twice and referred to the Committee on Finance.
Jul 7, 2009
Introduced in Senate
 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.

 Latest action July 7, 2009

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Motorsports Fairness and Permanency Act - 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 1
  • HR 1974 Related bill Motorsports Fairness and Permanency Act of 2009
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 7
All 7 Democratic 4 Republican 1
D
Gillibrand, Kirsten E.
New York · Feb 22, 2010
Burr, Richard
· Jul 7, 2009
 D
Durbin, Richard J.
Illinois · Jul 7, 2009
 R
Graham, Lindsey
South Carolina · Jul 7, 2009
Isakson, Johnny
· Jul 7, 2009
 D
Schumer, Charles E.
New York · Jul 7, 2009
 D
Shaheen, Jeanne
New Hampshire · Jul 7, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1400: Motorsports Fairness and Permanency Act. 111th Congress. Open America. https://openamerica.io/bill/111-S-1400/
MLA
"S. 1400: Motorsports Fairness and Permanency Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-1400/.
Bluebook (legal)
S. 1400, 111th Cong. (2026), https://openamerica.io/bill/111-S-1400/.
Markdown link
[S. 1400: Motorsports Fairness and Permanency Act](https://openamerica.io/bill/111-S-1400/)
Report a problem