Motorsports Fairness and Permanency Act of 2025 makes the 7-year recovery period for motorsports entertainment complexes permanent.
Motorsports Fairness and Permanency Act of 2025 amends the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes. This change ensures that businesses investing in motorsports facilities can consistently benefit from this tax recovery period without it expiring.
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