119th CongressS. 1763
Introduced in Senate
Motorsports Fairness and Permanency Act of 2025
SEC. 1. SHORT TITLETrack this section →
This Act may be cited as the Motorsports Fairness and Permanency Act of 2025.
SEC. 2. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES MADE PERMANENTTrack this section →
Section 168(i)(15) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
•S 1763 ISText from GovInfo