# 119-s-1763: Motorsports Fairness and Permanency Act of 2025

119-s-1763, Motorsports Fairness and Permanency Act of 2025, is a 119th Congress bill sponsored by Sen. Young, Todd [R-IN] (R-IN); status introduced; PRIA reads it as touching household money (as of 2026-06-05).

- Canonical: https://policyrisk.com/legislation/119-s-1763
- As of: 2026-06-05
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1763
- Congress: 119
- Title: Motorsports Fairness and Permanency Act of 2025
- Status: introduced
- Introduced: 2025-05-14
- Sponsor: Sen. Young, Todd [R-IN] (R-IN)
- Cosponsors: 17
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-05

## Summary

**Permanently sets a seven-year depreciation (recovery) period for property used in motorsports entertainment complexes.** This bill would amend Internal Revenue Code section 168(i)(15) by striking subparagraph (D), removing the temporary or sunset treatment and fixing the recovery period at seven years for qualifying motorsports property. That change would give owners and investors clearer, stable rules for writing off costs of tracks, grandstands, garages, and other related facilities for tax purposes.

## Cosponsors (17)

- Sen. Warner, Mark R. [D-VA] (D-VA), 2025-05-14T00:00:00.000Z
- Sen. Budd, Ted [R-NC] (R-NC), 2025-06-27T00:00:00.000Z
- Sen. Wicker, Roger F. [R-MS] (R-MS), 2025-07-30T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-07-31T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2025-09-09T00:00:00.000Z
- Sen. Moody, Ashley [R-FL] (R-FL), 2025-09-10T00:00:00.000Z
- Sen. Kaine, Tim [D-VA] (D-VA), 2025-09-15T00:00:00.000Z
- Sen. Hassan, Margaret Wood [D-NH] (D-NH), 2025-11-03T00:00:00.000Z
- Sen. Tillis, Thomas [R-NC] (R-NC), 2025-11-18T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2026-01-08T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2026-01-08T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2026-01-15T00:00:00.000Z
- Sen. Graham, Lindsey [R-SC] (R-SC), 2026-02-09T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2026-02-25T00:00:00.000Z
- Sen. Britt, Katie Boyd [R-AL] (R-AL), 2026-04-29T00:00:00.000Z
- Sen. Tuberville, Tommy [R-AL] (R-AL), 2026-04-29T00:00:00.000Z
- Sen. Sheehy, Tim [R-MT] (R-MT), 2026-06-03T00:00:00.000Z

## Provisions PRIA read

- Permanent 7-Year Tax Break for Motorsports: benefit, high. This bill would make the 7-year tax depreciation for motorsports entertainment property permanent. If enacted, owners and investors in qualifying motorsports facilities would be able to depreciate that property over seven years when it is placed in service. That speeds up deductions and would reduc…

## Related bills

- 119-s-2296: National Defense Authorization Act for Fiscal Year 2026
- 119-s-4784: National Defense Authorization Act for Fiscal Year 2027
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.
- 119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for the State of California.
- 119-sres-723: A resolution honoring the life of Dirk Arthur Kempthorne, former United States Senator for the State of Idaho.
- 119-sres-703: A resolution expressing support for the designation of the week of May 3, 2026, through May 9, 2026, as "National Small Business Week" to celebrate the contrib…

## Sources
- [119-s-1763 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1763)

## Related
- [119-s-2296: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-2296)
- [119-s-4784: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-s-4784)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [119-sres-739: A resolution honoring the life and legacy of John Seymour, the late Senator for…](https://policyrisk.com/legislation/119-sres-739)
- [119-sres-723: A resolution honoring the life of Dirk Arthur Kempthorne, former United States…](https://policyrisk.com/legislation/119-sres-723)
- [119-sres-703: A resolution expressing support for the designation of the week of May 3, 2026,…](https://policyrisk.com/legislation/119-sres-703)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1763 (as of 2026-06-05).