119-hr-516119th CongressWALLET

To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

Sponsored By: Representative Kelly, Mike [R-PA-16]

Introduced

Summary

Raises and indexes the railroad track maintenance tax credit. This bill would boost the base credit and add annual inflation adjustments to keep its value over time, and it would expand which maintenance work qualifies.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Bigger tax credit for rail maintenance

Railroads and other businesses that pay for track maintenance would get a larger tax credit. The bill would raise the credit amount from $3,500 to $6,100 per eligible expenditure. It would apply to costs paid or incurred in tax years beginning after December 31, 2024. The law’s qualifying-expenditure reference date would be updated from January 1, 2015 to January 1, 2024. For tax years beginning after 2025, the $6,100 amount would rise each year with the cost-of-living adjustment, with increases rounded to the nearest $100.

Sponsors & CoSponsors

Sponsor

Kelly, Mike [R-PA-16]

PA • R

Cosponsors

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 1/16/2025

  • Rep. Moolenaar, John R. [R-MI-2]

    MI • R

    Sponsored 1/22/2025

  • Rep. Allen, Rick W. [R-GA-12]

    GA • R

    Sponsored 2/5/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 2/5/2025

  • Rep. Johnson, Dusty [R-SD-At Large]

    SD • R

    Sponsored 2/5/2025

  • Rep. Smith, Christopher H. [R-NJ-4]

    NJ • R

    Sponsored 2/5/2025

  • Rep. Yakym, Rudy [R-IN-2]

    IN • R

    Sponsored 2/5/2025

  • Rep. Brownley, Julia [D-CA-26]

    CA • D

    Sponsored 2/5/2025

  • Rep. LaHood, Darin [R-IL-16]

    IL • R

    Sponsored 2/5/2025

  • Rep. Cherfilus-McCormick, Sheila [D-FL-20]

    FL • D

    Sponsored 2/5/2025

  • Rep. Nehls, Troy E. [R-TX-22]

    TX • R

    Sponsored 2/5/2025

  • Rep. Gonzalez, Vicente [D-TX-34]

    TX • D

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  • Rep. Hudson, Richard [R-NC-9]

    NC • R

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  • Rep. Thompson, Bennie G. [D-MS-2]

    MS • D

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    IL • R

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  • Rep. Biggs, Sheri [R-SC-3]

    SC • R

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  • Rep. Kelly, Trent [R-MS-1]

    MS • R

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  • Rep. Carter, Troy A. [D-LA-2]

    LA • D

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  • Rep. Guest, Michael [R-MS-3]

    MS • R

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  • Rep. Owens, Burgess [R-UT-4]

    UT • R

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    NM • D

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    MA • D

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  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

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  • Rep. Thompson, Glenn [R-PA-15]

    PA • R

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  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

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  • Rep. Mann, Tracey [R-KS-1]

    KS • R

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  • Rep. Shreve, Jefferson [R-IN-6]

    IN • R

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    AR • R

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    KY • R

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  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

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    KS • R

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  • Rep. Baumgartner, Michael [R-WA-5]

    WA • R

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    UT • R

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    NC • R

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    MN • D

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    MI • R

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    NY • D

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    WV • R

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    GA • R

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    FL • R

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    NY • D

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    KS • R

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    AR • R

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    NC • R

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  • Rep. Kelly, Robin L. [D-IL-2]

    IL • D

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    TX • R

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    GA • D

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    AL • R

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    KS • D

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    IL • D

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    MN • D

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    KY • R

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    IN • R

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    PA • R

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    AL • R

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    NY • D

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    OK • R

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  • Rep. Stauber, Pete [R-MN-8]

    MN • R

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  • Rep. Scholten, Hillary J. [D-MI-3]

    MI • D

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    NJ • D

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  • Rep. Garamendi, John [D-CA-8]

    CA • D

    Sponsored 6/2/2025

  • Rep. Huizenga, Bill [R-MI-4]

    MI • R

    Sponsored 6/2/2025

  • Rep. Barrett, Tom [R-MI-7]

    MI • R

    Sponsored 6/2/2025

  • Rep. McDonald Rivet, Kristen [D-MI-8]

    MI • D

    Sponsored 6/2/2025

  • Rep. Taylor, David J. [R-OH-2]

    OH • R

    Sponsored 6/2/2025

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 6/4/2025

  • Rep. Veasey, Marc A. [D-TX-33]

    TX • D

    Sponsored 6/4/2025

  • Rep. Fischbach, Michelle [R-MN-7]

    MN • R

    Sponsored 6/6/2025

  • Rep. LaMalfa, Doug [R-CA-1]

    CA • R

    Sponsored 6/6/2025

  • Rep. Walberg, Tim [R-MI-5]

    MI • R

    Sponsored 6/11/2025

  • Rep. Kean, Thomas H. [R-NJ-7]

    NJ • R

    Sponsored 6/17/2025

  • Rep. Carter, Earl L. "Buddy" [R-GA-1]

    GA • R

    Sponsored 6/24/2025

  • Rep. Rulli, Michael A. [R-OH-6]

    OH • R

    Sponsored 6/24/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 6/25/2025

  • Rep. Graves, Sam [R-MO-6]

    MO • R

    Sponsored 6/25/2025

  • Rep. Fallon, Pat [R-TX-4]

    TX • R

    Sponsored 7/14/2025

  • Rep. Miller-Meeks, Mariannette [R-IA-1]

    IA • R

    Sponsored 7/14/2025

  • Rep. Adams, Alma S. [D-NC-12]

    NC • D

    Sponsored 7/14/2025

  • Rep. Begich, Nicholas J. [R-AK-At Large]

    AK • R

    Sponsored 7/17/2025

  • Rep. Fry, Russell [R-SC-7]

    SC • R

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  • Rep. Soto, Darren [D-FL-9]

    FL • D

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  • Rep. Wilson, Joe [R-SC-2]

    SC • R

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  • Rep. Haridopolos, Mike [R-FL-8]

    FL • R

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  • Rep. Cohen, Steve [D-TN-9]

    TN • D

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  • Rep. Miller, Mary E. [R-IL-15]

    IL • R

    Sponsored 8/5/2025

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 8/5/2025

  • Rep. Gray, Adam [D-CA-13]

    CA • D

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  • Rep. Lucas, Frank D. [R-OK-3]

    OK • R

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  • Rep. Miller, Max L. [R-OH-7]

    OH • R

    Sponsored 8/5/2025

  • Rep. Schrier, Kim [D-WA-8]

    WA • D

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  • Rep. Smith, Adrian [R-NE-3]

    NE • R

    Sponsored 9/3/2025

  • Rep. Frankel, Lois [D-FL-22]

    FL • D

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  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 9/8/2025

  • Rep. Williams, Roger [R-TX-25]

    TX • R

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  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 9/9/2025

  • Rep. Vindman, Eugene Simon [D-VA-7]

    VA • D

    Sponsored 9/9/2025

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    GA • R

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  • Rep. Moran, Nathaniel [R-TX-1]

    TX • R

    Sponsored 9/15/2025

  • Rep. Bell, Wesley [D-MO-1]

    MO • D

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  • Rep. Hern, Kevin [R-OK-1]

    OK • R

    Sponsored 9/17/2025

  • Rep. Pfluger, August [R-TX-11]

    TX • R

    Sponsored 10/3/2025

  • Rep. Sorensen, Eric [D-IL-17]

    IL • D

    Sponsored 10/3/2025

  • Rep. Craig, Angie [D-MN-2]

    MN • D

    Sponsored 10/10/2025

  • Rep. Joyce, David P. [R-OH-14]

    OH • R

    Sponsored 10/15/2026

  • Rep. Mills, Cory [R-FL-7]

    FL • R

    Sponsored 10/24/2025

  • Rep. Pappas, Chris [D-NH-1]

    NH • D

    Sponsored 10/24/2025

  • Rep. Baird, James R. [R-IN-4]

    IN • R

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    CA • D

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    CA • D

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    VT • D

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    VI • D

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    PA • R

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    MS • R

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Roll Call Votes

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