HR 673

112th CONGRESS
1st Session

H. R. 673

To amend the Internal Revenue Code of 1986 to make permanent the depreciation classification of motorsports entertainment complexes.

IN THE HOUSE OF REPRESENTATIVES

February 11, 2011

Mr. HELLER (for himself, Mr. THOMPSON of California, Ms. BERKLEY, Mr. JONES, Mr. BURTON of Indiana, Ms. WASSERMAN SCHULTZ, Mr. MCCOTTER, Mr. POSEY, and Mr. SCOTT of Virginia) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to make permanent the depreciation classification of motorsports entertainment complexes.

SECTION 1. SHORT TITLE.

SEC. 2. 7-YEAR CLASS LIFE FOR MOTORSPORTS ENTERTAINMENT COMPLEX FACILITIES MADE PERMANENT.

END