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S 836 112th Congress Senate Taxation Business investment and capital Income tax deductions Land use and conservation Roads and highways Transportation programs funding

Transportation Access for All Americans Act

Introduced: April 14, 2011 See on congress.gov
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
Apr 14, 2011
Read twice and referred to the Committee on Finance.
Apr 14, 2011
Introduced in Senate
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 Plain-English summary Congressional Research Service

Transportation Access for All Americans Act - Amends the Internal Revenue Code to: (1) allow accelerated depreciation of applicable leased highway property, and (2) provide for amortization of intangibles relating to such property. Defines "applicable leased highway property" as property subject to a lease between a taxpayer and a governmental entity under which the taxpayer leases a highway and associated improvements, receives a right-of-way on public lands underlying such highway and improvements, and receives a grant of a franchise or other intangible right to receive payments relating to the operation of such highway. Prohibits private activity bond financing of applicable leased highway property.

What's happening now April 14, 2011

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
 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). S. 836: Transportation Access for All Americans Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-836/
MLA
"S. 836: Transportation Access for All Americans Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-836/.
Bluebook (legal)
S. 836, 112th Cong. (2026), https://openamerica.io/bill/112-S-836/.
Markdown link
[S. 836: Transportation Access for All Americans Act](https://openamerica.io/bill/112-S-836/)
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