3.0.0 885 2023-01-11T13:19:22Z 2023-01-11T13:19:22Z Senate S S 2009-04-23 111 ssfi00 Finance Committee Senate Standing Referred to 2009-04-23T19:56:57Z 2009-04-23 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4689) IntroReferral 2009-04-23 Introduced in Senate IntroReferral 10000 9 Library of Congress B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS N G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2009-04-23 True Taxation Business investment and capital Income tax deductions Land use and conservation Roads and highways Transportation programs funding Taxation

00 2009-04-23 Introduced in Senate 2009-05-18T19:47:37Z Transportation Access for All Americans Act - Amends the Internal Revenue Code to: (1) allow accelerated depreciation of applicable leased highway property; and (2) provide for amortization of intangibles relating to such property. Defines "applicable leased highway property" as property subject to a lease between a taxpayer and a governmental entity under which the taxpayer leases a highway and associated improvements, receives a right-of-way on public lands underlying such highway and improvements, and receives a grant of a franchise or other intangible right to receive payments relating to the operation of such highway. Prohibits private activity bond financing of applicable leased highway property.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2009-04-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s885is/xml/BILLS-111s885is.xml 2009-04-23 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4689) text/xml EN 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. Congressional Research Service, Library of Congress 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.