PRIA Logo™
HR2231119th CongressWALLET

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).

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

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

  • Rep. Thompson, Mike [D-CA-4]

    CA • D

    Sponsored 3/18/2025

  • Rep. Hudson, Richard [R-NC-9]

    NC • R

    Sponsored 3/18/2025

  • Rep. Sewell, Terri A. [D-AL-7]

    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

  • Rep. Bishop, Sanford D. [D-GA-2]

    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

  • Rep. Langworthy, Nicholas A. [R-NY-23]

    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

  • Rep. Feenstra, Randy [R-IA-4]

    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

  • Rep. Jack, Brian [R-GA-3]

    GA • R

    Sponsored 12/17/2025

  • Rep. Haridopolos, Mike [R-FL-8]

    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

  • Rep. Bean, Aaron [R-FL-4]

    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

  • Rep. Harris, Mark [R-NC-8]

    NC • R

    Sponsored 1/30/2026

  • Rep. Moore, Tim [R-NC-14]

    NC • R

    Sponsored 1/30/2026

  • Rep. Buchanan, Vern [R-FL-16]

    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

  • Rep. McClellan, Jennifer L. [D-VA-4]

    VA • D

    Sponsored 4/30/2026

  • Rep. McDowell, Addison P. [R-NC-6]

    NC • R

    Sponsored 4/30/2026

  • Rep. Torres, Norma J. [D-CA-35]

    CA • D

    Sponsored 5/14/2026

  • Rep. Rouzer, David [R-NC-7]

    NC • R

    Sponsored 5/29/2026

  • Rep. Gomez, Jimmy [D-CA-34]

    CA • D

    Sponsored 6/2/2026

  • Rep. Carson, André [D-IN-7]

    IN • D

    Sponsored 6/9/2026

  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 6/25/2026

  • Rep. Rogers, Mike D. [R-AL-3]

    AL • R

    Sponsored 7/22/2026

  • Rep. Soto, Darren [D-FL-9]

    FL • D

    Sponsored 9/14/2026

  • Rep. McGuire, John J. [R-VA-5]

    VA • R

    Sponsored 9/14/2026

  • Rep. Shreve, Jefferson [R-IN-6]

    IN • R

    Sponsored 9/14/2026

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 9/17/2026

  • Rep. Knott, Brad [R-NC-13]

    NC • R

    Sponsored 9/28/2026

  • Rep. Pappas, Chris [D-NH-1]

    NH • D

    Sponsored 9/28/2026

  • Rep. McBride, Sarah [D-DE-At Large]

    DE • D

    Sponsored 10/13/2026

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
Back to Legislation