# 119-s-1532: A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

119-s-1532, A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit., is a 119th Congress bill sponsored by Sen. Crapo, Mike [R-ID] (R-ID); status introduced; PRIA reads it as touching household money (as of 2026-09-18).

- Canonical: https://policyrisk.com/legislation/119-s-1532
- As of: 2026-09-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1532
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
- Status: introduced
- Introduced: 2025-04-30
- Sponsor: Sen. Crapo, Mike [R-ID] (R-ID)
- Cosponsors: 48
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-18

## Summary

**Expands and increases the short-line railroad track maintenance tax credit** to help small and regional railroads cover track upkeep by raising the per‑mile credit, widening which track expenses qualify, and indexing the credit for inflation. - Short-line railroads and track owners would see a higher per-mile base used to compute the annual credit, rising from $3,500 to $6,100 and boosting the potential credit tied to miles of track. - Operators with tracks owned or leased as of January 1, 2024 would be able to claim maintenance expenses that previously missed the older January 1, 2015 cutoff. - The $6,100 base would be adjusted for inflation for tax years beginning after 2025 and any increase would be rounded to the nearest $100. - The changes would apply to expenditures paid or incurred in tax years beginning after December 31, 2024.

## Cosponsors (48)

- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-05-19T00:00:00.000Z
- Sen. Fischer, Deb [R-NE] (R-NE), 2025-06-11T00:00:00.000Z
- Sen. Sullivan, Dan [R-AK] (R-AK), 2025-06-18T00:00:00.000Z
- Sen. Cotton, Tom [R-AR] (R-AR), 2025-07-14T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-07-21T00:00:00.000Z
- Sen. Boozman, John [R-AR] (R-AR), 2025-07-30T00:00:00.000Z
- Sen. Hoeven, John [R-ND] (R-ND), 2025-09-08T00:00:00.000Z
- Sen. Rounds, Mike [R-SD] (R-SD), 2025-09-11T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-09-16T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2025-09-16T00:00:00.000Z
- Sen. Scott, Tim [R-SC] (R-SC), 2025-09-16T00:00:00.000Z
- Sen. Husted, Jon [R-OH] (R-OH), 2025-10-03T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-10-07T00:00:00.000Z
- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-10-15T00:00:00.000Z
- Sen. Capito, Shelley Moore [R-WV] (R-WV), 2025-10-15T00:00:00.000Z
- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-10-16T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2025-04-30T00:00:00.000Z
- Sen. Thune, John [R-SD] (R-SD), 2025-05-01T00:00:00.000Z
- Sen. Cramer, Kevin [R-ND] (R-ND), 2025-05-05T00:00:00.000Z
- Sen. Moran, Jerry [R-KS] (R-KS), 2025-05-06T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-05-07T00:00:00.000Z
- Sen. Risch, James E. [R-ID] (R-ID), 2025-05-08T00:00:00.000Z
- Sen. Hyde-Smith, Cindy [R-MS] (R-MS), 2025-05-15T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2025-05-15T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-10-27T00:00:00.000Z
- Sen. Ossoff, Jon [D-GA] (D-GA), 2025-10-30T00:00:00.000Z
- Sen. Young, Todd [R-IN] (R-IN), 2025-11-05T00:00:00.000Z
- Sen. Daines, Steve [R-MT] (R-MT), 2025-11-19T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-11-19T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-11-19T00:00:00.000Z
- Sen. Justice, James C. [R-WV] (R-WV), 2025-12-10T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2026-01-05T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2026-01-05T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2026-01-05T00:00:00.000Z
- Rep. Mullin, Markwayne [R-OK-2] (R-OK), 2026-01-12T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2026-01-30T00:00:00.000Z
- Sen. Smith, Tina [D-MN] (D-MN), 2026-03-09T00:00:00.000Z
- Sen. Schumer, Charles E. [D-NY] (D-NY), 2026-03-17T00:00:00.000Z
- Sen. Moreno, Bernie [R-OH] (R-OH), 2026-03-23T00:00:00.000Z
- Sen. Graham, Lindsey [R-SC] (R-SC), 2026-03-26T00:00:00.000Z
- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2026-04-13T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2026-06-01T00:00:00.000Z
- Sen. McCormick, David [R-PA] (R-PA), 2026-06-01T00:00:00.000Z
- Sen. McConnell, Mitch [R-KY] (R-KY), 2026-06-15T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2026-06-15T00:00:00.000Z
- Sen. Murkowski, Lisa [R-AK] (R-AK), 2026-06-16T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2026-07-14T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-09-16T00:00:00.000Z

## Provisions PRIA read

- Bigger railroad maintenance tax credit: benefit, high. This bill would raise the base amount used to compute the railroad track maintenance credit. The base would increase from $3,500 to $6,100 per unit. It would apply to maintenance spending paid or incurred in tax years beginning after December 31, 2024. The bill would also make expenditures on or af…

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## Sources
- [119-s-1532 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1532)

## Related
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-sres-585: A resolution honoring the life, achievements, and legacy of Ben Nighthorse Camp…](https://policyrisk.com/legislation/119-sres-585)
- [119-sres-255: A resolution honoring the life, achievements, and legacy of former United State…](https://policyrisk.com/legislation/119-sres-255)
- [119-sres-159: A resolution honoring the life of the Honorable John Bennett Johnston, Jr., for…](https://policyrisk.com/legislation/119-sres-159)
- [119-sres-148: A resolution honoring the life of the Honorable Alan K. Simpson, former Senator…](https://policyrisk.com/legislation/119-sres-148)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1532 (as of 2026-09-18).