HR 4674
117th Congress
House
Taxation
Business investment and capital
Income tax deductions
Motor vehicles
Sports and recreation facilities
Motorsports Fairness and Permanency Act of 2021
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 22, 2021
Referred to the House Committee on Ways and Means.
Jul 22, 2021
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Motorsports Fairness and Permanency Act of 2021
This bill modifies the requirements for calculating taxable income to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.
What's happening now
Referred to the House Committee on Ways and Means.
Related & companion bills
1
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 4674: Motorsports Fairness and Permanency Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-4674/
"H.R. 4674: Motorsports Fairness and Permanency Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-4674/.
H.R. 4674, 117th Cong. (2026), https://openamerica.io/bill/117-HR-4674/.
[H.R. 4674: Motorsports Fairness and Permanency Act of 2021](https://openamerica.io/bill/117-HR-4674/)