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HR 2091 112th Congress House

Freight Rail Infrastructure Capacity Expansion Act of 2011

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: July 12, 2011 See on congress.gov
Taxation Business investment and capitalIncome tax creditsIncome tax deductionsInfrastructure developmentRailroads
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jun 2, 2011
Referred to the House Committee on Ways and Means.
Jun 2, 2011
Introduced in House
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 Latest action June 2, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Freight Rail Infrastructure Capacity Expansion Act of 2011 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and 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 2016.

Requires compliance with federal wage rate requirements under the Davis-Bacon Act as a condition of eligibility for the tax credit and expensing allowance provided by this Act.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1
Miller, Brad
· Sep 22, 2011
 D
McGovern, James P.
Massachusetts · Jul 12, 2011
BERKLEY, SHELLEY
· Jul 6, 2011
HOLDEN, TIM
· Jul 6, 2011
Tsongas, Niki
· Jul 6, 2011
WU, DAVID
· Jul 6, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2091: Freight Rail Infrastructure Capacity Expansion Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2091/
MLA
"H.R. 2091: Freight Rail Infrastructure Capacity Expansion Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2091/.
Bluebook (legal)
H.R. 2091, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2091/.
Markdown link
[H.R. 2091: Freight Rail Infrastructure Capacity Expansion Act of 2011](https://openamerica.io/bill/112-HR-2091/)
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