Introduced
S. 1763
Introduced in Senate · May 27, 2025May 14, 2025
Mr. Young (for himself and Mr. Warner) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Motorsports Fairness and Permanency Act of 2025”.