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S. 1141 116th Congress Senate

Motorsports Fairness and Permanency Act of 2019

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

Introduced: April 11, 2019 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsMotor vehiclesSports and recreation facilities
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 11, 2019
Read twice and referred to the Committee on Finance.
Apr 11, 2019
Introduced in Senate
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 Latest action April 11, 2019

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Motorsports Fairness and Permanency Act of 2019

This bill modifies the requirements for calculating taxable income to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.

 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). S. 1141: Motorsports Fairness and Permanency Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-1141/
MLA
"S. 1141: Motorsports Fairness and Permanency Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-1141/.
Bluebook (legal)
S. 1141, 116th Cong. (2026), https://openamerica.io/bill/116-S-1141/.
Markdown link
[S. 1141: Motorsports Fairness and Permanency Act of 2019](https://openamerica.io/bill/116-S-1141/)
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