Motorsports Fairness and Permanency Act of 2025
Sponsored By: Representative Tenney, Claudia [R-NY-24]
Introduced
Summary
Would make permanent the 7-year recovery period for motorsports entertainment complexes. It would do this by amending Section 168(i)(15) of the Internal Revenue Code of 1986 and removing subparagraph (D).
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Racetrack owners keep 7-year depreciation
If enacted, owners or operators of motorsports racetracks could keep depreciating their facilities over 7 years. This would make the 7-year schedule permanent for motorsports entertainment complexes. It would apply to taxpayers who claim depreciation on these properties under tax rules. The bill does not state when this change would start.
Sponsors & CoSponsors
Sponsor
Tenney, Claudia [R-NY-24]
NY • R
Cosponsors
Thompson (CA)
CA • D
Sponsored 3/18/2025
Hudson
NC • R
Sponsored 3/18/2025
Sewell
AL • D
Sponsored 3/18/2025
Rep. Yakym, Rudy [R-IN-2]
IN • R
Sponsored 3/18/2025
Rep. Wasserman Schultz, Debbie [D-FL-25]
FL • D
Sponsored 3/18/2025
Rep. Gimenez, Carlos A. [R-FL-28]
FL • R
Sponsored 4/17/2025
Rep. Donalds, Byron [R-FL-19]
FL • R
Sponsored 4/17/2025
Rep. Harshbarger, Diana [R-TN-1]
TN • R
Sponsored 7/14/2025
Bishop
GA • D
Sponsored 7/15/2025
Rep. Palmer, Gary J. [R-AL-6]
AL • R
Sponsored 7/25/2025
Rep. Miller-Meeks, Mariannette [R-IA-1]
IA • R
Sponsored 8/12/2025
Langworthy
NY • R
Sponsored 8/15/2025
Rep. Fine, Randy [R-FL-6]
FL • R
Sponsored 9/16/2025
Rep. Goodlander, Maggie [D-NH-2]
NH • D
Sponsored 9/23/2025
Rep. Schweikert, David [R-AZ-1]
AZ • R
Sponsored 10/17/2025
Feenstra
IA • R
Sponsored 11/4/2025
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 11/17/2025
Rep. Hinson, Ashley [R-IA-2]
IA • R
Sponsored 11/20/2025
Jack
GA • R
Sponsored 12/17/2025
Haridopolos
FL • R
Sponsored 1/7/2026
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 1/8/2026
Rep. Harrigan, Pat [R-NC-10]
NC • R
Sponsored 1/14/2026
Bean (FL)
FL • R
Sponsored 1/14/2026
Rep. Horsford, Steven [D-NV-4]
NV • D
Sponsored 1/15/2026
Rep. Fry, Russell [R-SC-7]
SC • R
Sponsored 1/16/2026
Harris (NC)
NC • R
Sponsored 1/30/2026
Moore (NC)
NC • R
Sponsored 1/30/2026
Buchanan
FL • R
Sponsored 2/23/2026
Rep. Walberg, Tim [R-MI-5]
MI • R
Sponsored 4/9/2026
Rep. Griffith, H. Morgan [R-VA-9]
VA • R
Sponsored 4/27/2026
McClellan
VA • D
Sponsored 4/30/2026
McDowell
NC • R
Sponsored 4/30/2026
Rep. Torres, Norma J. [D-CA-35]
CA • D
Sponsored 5/14/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov