To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
Sponsored By: Representative Kelly (PA)
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 (PA)
PA • R
Cosponsors
Thompson (CA)
CA • D
Sponsored 1/16/2025
Rep. Moolenaar, John R. [R-MI-2]
MI • R
Sponsored 1/22/2025
Allen
GA • R
Sponsored 2/5/2025
Rep. Tenney, Claudia [R-NY-24]
NY • R
Sponsored 2/5/2025
Johnson (SD)
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
LaHood
IL • R
Sponsored 2/5/2025
Cherfilus-McCormick
FL • D
Sponsored 2/5/2025
Nehls
TX • R
Sponsored 2/5/2025
Gonzalez, V.
TX • D
Sponsored 2/5/2025
Hudson
NC • R
Sponsored 2/7/2025
Thompson (MS)
MS • D
Sponsored 2/7/2025
Bost
IL • R
Sponsored 2/7/2025
Biggs (SC)
SC • R
Sponsored 2/7/2025
Kelly (MS)
MS • R
Sponsored 2/7/2025
Rep. Carter, Troy A. [D-LA-2]
LA • D
Sponsored 2/7/2025
Rep. Guest, Michael [R-MS-3]
MS • R
Sponsored 2/7/2025
Rep. Owens, Burgess [R-UT-4]
UT • R
Sponsored 2/10/2025
Rep. Vasquez, Gabe [D-NM-2]
NM • D
Sponsored 2/10/2025
Rep. Moulton, Seth [D-MA-6]
MA • D
Sponsored 2/10/2025
Rep. Moore, Blake D. [R-UT-1]
UT • R
Sponsored 2/12/2025
Rep. Thompson, Glenn [R-PA-15]
PA • R
Sponsored 2/24/2025
Davis (IL)
IL • D
Sponsored 2/24/2025
Rep. Mann, Tracey [R-KS-1]
KS • R
Sponsored 2/24/2025
Rep. Shreve, Jefferson [R-IN-6]
IN • R
Sponsored 2/25/2025
Rep. Westerman, Bruce [R-AR-4]
AR • R
Sponsored 2/26/2025
Rep. Comer, James [R-KY-1]
KY • R
Sponsored 2/26/2025
Rep. Cleaver, Emanuel [D-MO-5]
MO • D
Sponsored 2/27/2025
Schmidt
KS • R
Sponsored 3/3/2025
Rep. Baumgartner, Michael [R-WA-5]
WA • R
Sponsored 3/3/2025
Maloy
UT • R
Sponsored 3/4/2025
Moore (NC)
NC • R
Sponsored 3/4/2025
Rep. Morrison, Kelly [D-MN-3]
MN • D
Sponsored 3/10/2025
Rep. Bergman, Jack [R-MI-1]
MI • R
Sponsored 3/10/2025
Riley (NY)
NY • D
Sponsored 3/18/2025
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 3/18/2025
Rep. Scott, Austin [R-GA-8]
GA • R
Sponsored 3/18/2025
Webster (FL)
FL • R
Sponsored 3/18/2025
Rep. Hill, J. French [R-AR-2]
AR • R
Sponsored 3/24/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 3/26/2025
Estes
KS • R
Sponsored 3/31/2025
Crawford
AR • R
Sponsored 3/31/2025
Rep. Gillen, Laura [D-NY-4]
NY • D
Sponsored 4/1/2025
McCollum
MN • D
Sponsored 4/7/2025
Bean (FL)
FL • R
Sponsored 4/7/2025
Rep. Dunn, Neal P. [R-FL-2]
FL • R
Sponsored 4/8/2025
Rep. Rouzer, David [R-NC-7]
NC • R
Sponsored 4/9/2025
Rep. Kelly, Robin L. [D-IL-2]
IL • D
Sponsored 4/10/2025
Ellzey
TX • R
Sponsored 4/10/2025
Van Drew
NJ • R
Sponsored 4/17/2025
Bishop
GA • D
Sponsored 4/28/2025
Rep. Rogers, Mike D. [R-AL-3]
AL • R
Sponsored 4/29/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 4/29/2025
Budzinski
IL • D
Sponsored 5/1/2025
Rep. McCormick, Richard [R-GA-7]
GA • R
Sponsored 5/1/2025
Rep. Omar, Ilhan [D-MN-5]
MN • D
Sponsored 5/1/2025
Rogers (KY)
KY • R
Sponsored 5/5/2025
Barr
KY • R
Sponsored 5/5/2025
Messmer
IN • R
Sponsored 5/5/2025
Sewell
AL • D
Sponsored 5/8/2025
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 5/8/2025
Bresnahan
PA • R
Sponsored 5/13/2025
Aderholt
AL • R
Sponsored 5/13/2025
Womack
AR • R
Sponsored 5/13/2025
Goldman (TX)
TX • R
Sponsored 5/14/2025
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 5/14/2025
Cole
OK • R
Sponsored 5/14/2025
Stauber
MN • R
Sponsored 5/19/2025
Rep. Scholten, Hillary J. [D-MI-3]
MI • D
Sponsored 5/19/2025
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 5/20/2025
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
LaMalfa
CA • R
Sponsored 6/6/2025
Rep. Walberg, Tim [R-MI-5]
MI • R
Sponsored 6/11/2025
Kean
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
Adams
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
Sponsored 7/17/2025
Soto
FL • D
Sponsored 7/17/2025
Rep. Wilson, Joe [R-SC-2]
SC • R
Sponsored 7/17/2025
Haridopolos
FL • R
Sponsored 7/21/2025
Cohen
TN • D
Sponsored 7/21/2025
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
Gray
CA • D
Sponsored 8/5/2025
Lucas
OK • R
Sponsored 8/5/2025
Rep. Miller, Max L. [R-OH-7]
OH • R
Sponsored 8/5/2025
Schrier
WA • D
Sponsored 8/5/2025
Rep. Smith, Adrian [R-NE-3]
NE • R
Sponsored 9/3/2025
Rep. Frankel, Lois [D-FL-22]
FL • D
Sponsored 9/3/2025
DelBene
WA • D
Sponsored 9/8/2025
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 9/8/2025
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
Loudermilk
GA • R
Sponsored 9/9/2025
Rep. Moran, Nathaniel [R-TX-1]
TX • R
Sponsored 9/15/2025
Rep. Bell, Wesley [D-MO-1]
MO • D
Sponsored 9/15/2025
Hern (OK)
OK • R
Sponsored 9/17/2025
Pfluger
TX • R
Sponsored 10/3/2025
Rep. Sorensen, Eric [D-IL-17]
IL • D
Sponsored 10/3/2025
Craig
MN • D
Sponsored 10/10/2025
Mills
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
Sponsored 10/24/2025
Rep. Harder, Josh [D-CA-9]
CA • D
Sponsored 10/24/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 10/24/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 11/10/2025
Rep. Pocan, Mark [D-WI-2]
WI • D
Sponsored 11/10/2025
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 11/10/2025
Harris (NC)
NC • R
Sponsored 11/10/2025
Rep. Balint, Becca [D-VT-At Large]
VT • D
Sponsored 11/17/2025
Del. Plaskett, Stacey E. [D-VI-At Large]
VI • D
Sponsored 11/17/2025
Rep. Meuser, Daniel [R-PA-9]
PA • R
Sponsored 11/17/2025
Rep. Ezell, Mike [R-MS-4]
MS • R
Sponsored 11/18/2025
Rep. McClain Delaney, April [D-MD-6]
MD • D
Sponsored 12/1/2025
Simon
CA • D
Sponsored 12/10/2025
Norcross
NJ • D
Sponsored 12/10/2025
Simpson
ID • R
Sponsored 12/10/2025
Mannion
NY • D
Sponsored 12/10/2025
Balderson
OH • R
Sponsored 12/10/2025
Rep. Weber, Randy K. Sr. [R-TX-14]
TX • R
Sponsored 12/10/2025
Rep. Beatty, Joyce [D-OH-3]
OH • D
Sponsored 12/10/2025
Norman
SC • R
Sponsored 12/16/2025
Rep. Watson Coleman, Bonnie [D-NJ-12]
NJ • D
Sponsored 1/12/2026
Rose
TN • R
Sponsored 1/12/2026
Rep. Burchett, Tim [R-TN-2]
TN • R
Sponsored 1/20/2026
Langworthy
NY • R
Sponsored 1/20/2026
Babin
TX • R
Sponsored 1/30/2026
Rep. Patronis, Jimmy [R-FL-1]
FL • R
Sponsored 1/30/2026
Carson
IN • D
Sponsored 2/3/2026
Costa
CA • D
Sponsored 2/3/2026
Rep. Larsen, Rick [D-WA-2]
WA • D
Sponsored 2/4/2026
Rep. Tonko, Paul [D-NY-20]
NY • D
Sponsored 2/9/2026
Rep. Bacon, Don [R-NE-2]
NE • R
Sponsored 2/11/2026
Wittman
VA • R
Sponsored 2/20/2026
Rep. Cline, Ben [R-VA-6]
VA • R
Sponsored 2/23/2026
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 2/23/2026
Rep. Jackson, Ronny [R-TX-13]
TX • R
Sponsored 3/3/2026
Wilson (FL)
FL • D
Sponsored 3/4/2026
Schakowsky
IL • D
Sponsored 3/9/2026
Timmons
SC • R
Sponsored 3/9/2026
Rep. Pou, Nellie [D-NJ-9]
NJ • D
Sponsored 3/25/2026
Rep. Gosar, Paul A. [R-AZ-9]
AZ • R
Sponsored 3/25/2026
Fedorchak
ND • R
Sponsored 3/26/2026
Hageman
WY • R
Sponsored 3/27/2026
Mrvan
IN • D
Sponsored 3/30/2026
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 4/15/2026
Davis (NC)
NC • D
Sponsored 4/16/2026
Rep. Finstad, Brad [R-MN-1]
MN • R
Sponsored 4/20/2026
Rep. Figures, Shomari [D-AL-2]
AL • D
Sponsored 4/20/2026
Rep. Carter, John R. [R-TX-31]
TX • R
Sponsored 5/12/2026
McBride
DE • D
Sponsored 5/12/2026
McDowell
NC • R
Sponsored 5/13/2026
Roll Call Votes
No roll call votes available for this bill.
View on Congress.gov