Amends the Internal Revenue Code to increase and adjust the railroad track maintenance credit.

This bill modifies the railroad track maintenance credit under the Internal Revenue Code of 1986. It raises the credit amount from $3,500 to $6,100 and introduces an inflation adjustment for taxable years starting after 2025. The credit applies to expenditures made after December 31, 2024.

Amends the Internal Revenue Code to increase and adjust the railroad track maintenance credit.

This bill modifies the railroad track maintenance credit under the Internal Revenue Code of 1986. It raises the credit amount from $3,500 to $6,100 and introduces an inflation adjustment for taxable years starting after 2025. The credit applies to expenditures made after December 31, 2024.