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S 1174 112th Congress Senate

Motorsports Fairness and Permanency Act

Official title: A bill to provide predictability and certainty in the tax law, create jobs, and encourage investment.

Introduced: June 9, 2011 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsMotor vehiclesSports and recreation facilities
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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 9, 2011
Read twice and referred to the Committee on Finance.
Jun 9, 2011
Introduced in Senate
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 Latest action June 9, 2011

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 2
  • HR 673 Related bill Motorsports Fairness and Permanency Act of 2011
  • HR 3087 Related bill Motorsports Fairness and Permanency Act of 2011
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 1
R
Moran, Jerry
Kansas · Mar 29, 2012
 D
Shaheen, Jeanne
New Hampshire · Dec 8, 2011
Isakson, Johnny
· Jun 16, 2011
Burr, Richard
· Jun 9, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1174: Motorsports Fairness and Permanency Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-1174/
MLA
"S. 1174: Motorsports Fairness and Permanency Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-1174/.
Bluebook (legal)
S. 1174, 112th Cong. (2026), https://openamerica.io/bill/112-S-1174/.
Markdown link
[S. 1174: Motorsports Fairness and Permanency Act](https://openamerica.io/bill/112-S-1174/)
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