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HR 673 112th Congress House

Motorsports Fairness and Permanency Act of 2011

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

Introduced: March 2, 2011 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsMotor vehiclesSports and recreation facilities
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 11, 2011
Ms. Berkley asked unanimous consent to be the first sponsor of H.R. 673, and to have the authority to add co-sponsors. Agreed to without objection.
Feb 11, 2011
Introduced in House
Feb 11, 2011
Referred to the House Committee on Ways and Means.
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 Latest action May 11, 2011

Ms. Berkley asked unanimous consent to be the first sponsor of H.R. 673, and to have the authority to add co-sponsors. Agreed to without objection.

 Plain-English summary Congressional Research Service

Motorsports Fairness and Permanency Act of 2011 - 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 2
 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. 673: Motorsports Fairness and Permanency Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-673/
MLA
"H.R. 673: Motorsports Fairness and Permanency Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-673/.
Bluebook (legal)
H.R. 673, 112th Cong. (2026), https://openamerica.io/bill/112-HR-673/.
Markdown link
[H.R. 673: Motorsports Fairness and Permanency Act of 2011](https://openamerica.io/bill/112-HR-673/)
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