Title 49 › Subtitle SUBTITLE V— RAIL PROGRAMS › Part C— PASSENGER TRANSPORTATION › Chapter 243— AMTRAK › § 24301
Run as a for‑profit railroad, Amtrak is not a U.S. department or agency. Its main office is in Washington, D.C., and it must accept legal papers sent by certified mail to its secretary there. For federal court purposes, Amtrak counts only as a citizen of the District of Columbia. Most of Subtitle IV does not apply to Amtrak, except for sections 11123, 11301, 11322(a), 11502, and 11706, and Amtrak still counts as an employer under the Railroad Retirement, Railroad Unemployment Insurance, and Railroad Retirement Tax Acts. Safety rules and laws about employee representation, disputes, retirement, annuities, and unemployment that apply to other rail carriers also apply to Amtrak. Federal rules in 5 U.S.C. § 552, this part of law, and parts of the D.C. Business Corporation Act apply to Amtrak; § 552 applies in any fiscal year Amtrak gets a federal subsidy. A commuter agency that began running its own service on January 1, 1983 is exempt from some taxes or fees as of October 1, 1981, the same way Amtrak is exempt. State laws about rates, routes, or service do not apply to Amtrak for passenger rail. State or local rules about pay periods do not apply; unless a union contract says otherwise, employees must be paid at least as often as they were on October 1, 1979. States cannot force Amtrak to hire a set number of people for a task. Agreements to share facilities with Amtrak may override some legal prohibitions if needed to carry out the deal. After September 30, 1981, Amtrak, its rail subsidiaries, customers, and passengers are generally exempt from state and local taxes or fees on intercity rail travel, mail, express service, or related sales and receipts; but a tax Amtrak had to pay on September 10, 1982 is not exempt if it was assessed before April 1, 1997. Federal courts can hear cases Amtrak brings to enforce these rules and can give equitable or declaratory relief. Intercity passenger cars built after October 14, 1990 must only dump human waste at servicing facilities. Amtrak must retrofit cars made after May 1, 1971 and before October 15, 1990 so they meet that rule. The retrofit program had to finish by October 15, 2001, and noncompliant cars were to be removed after that date. Federal public health laws like 42 U.S.C. 264 do not apply to waste from intercity rail vehicles; federal courts can also enforce this. When federal agencies approve travel for their staff, they must treat rail like other travel modes, and the GSA must include Amtrak in its contract air program where Amtrak competes on fare and total trip time. Any Amtrak lease or contract with the State of Maryland made after this rule was enacted is governed by District of Columbia law. “Additional tax” — a tax or fee on Amtrak’s buying, improving, owning, or operating personal property, or certain taxes on real property except taxes only on land value not tied to Amtrak’s improvements. “Amtrak” — includes Amtrak’s rail carrier subsidiaries and their lessors or lessees.
Full Legal Text
Transportation — Source: USLM XML via OLRC
Legislative History
Reference
Citation
49 U.S.C. § 24301
Title 49 — Transportation
Last Updated
Apr 5, 2026
Release point: 119-73not60