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    <number>2247</number>
    <updateDate>2022-02-03T05:08:51Z</updateDate>
    <updateDateIncludingText>2023-01-11T20:19:38Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2007-10-26</introducedDate>
    <congress>110</congress>
    <relatedBills>
      <item>
        <title>Motorsports Fairness and Permanency Act of 2007</title>
        <congress>110</congress>
        <number>1304</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-03-01</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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            <identifiedBy>CRS</identifiedBy>
          </item>
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      <item>
        <title>Motorsports Fairness and Permanency Act of 2007</title>
        <congress>110</congress>
        <number>557</number>
        <type>S</type>
        <latestAction>
          <actionDate>2007-02-12</actionDate>
          <text>Read twice and referred to the Committee on Finance.</text>
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        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
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    <actions>
      <item>
        <actionDate>2007-11-01</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S13680-13681)</text>
        <type>IntroReferral</type>
        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2007-10-29</actionDate>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 454.</text>
        <type>Calendars</type>
      </item>
      <item>
        <actionDate>2007-10-26</actionDate>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.</text>
        <type>Calendars</type>
      </item>
      <item>
        <actionDate>2007-10-26</actionDate>
        <text>Introduced in Senate</text>
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        <actionCode>10000</actionCode>
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          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
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        <bioguideId>R000307</bioguideId>
        <fullName>Sen. Roberts, Pat [R-KS]</fullName>
        <firstName>PAT</firstName>
        <lastName>ROBERTS</lastName>
        <party>R</party>
        <state>KS</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Depreciation and amortization</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Motor vehicles</name>
        </item>
        <item>
          <name>Sports and Recreation</name>
        </item>
        <item>
          <name>Sports facilities</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Transportation and Public Works</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2007-10-26</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2008-04-08T13:31:26Z</updateDate>
        <text><![CDATA[ <p>Motorsports Tax Fairness Act - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.</p>]]></text>
      </summary>
    </summaries>
    <title>Motorsports Tax Fairness Act</title>
    <titles>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Motorsports Tax Fairness Act</title>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>Motorsports Tax Fairness Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to make permanent the depreciation classification of motorsports entertainment complexes.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Placed on Calendar Senate</type>
        <date>2007-10-29T04:00:00Z</date>
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    <latestAction>
      <actionDate>2007-11-01</actionDate>
      <text>Sponsor introductory remarks on measure. (CR S13680-13681)</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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