[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1826 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1826

 To provide predictability and certainty in the tax law, create jobs, 
                       and encourage investment.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

            December 13 (legislative day, December 11), 2013

   Ms. Stabenow (for herself, Mr. Burr, Mr. Cochran, Mrs. Hagan, Mr. 
  Heller, Mr. Nelson, Ms. Landrieu, Mr. Moran, Mrs. Shaheen, and Mr. 
    Wicker) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
 To provide predictability and certainty in the tax law, create jobs, 
                       and encourage investment.

    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''.

SEC. 2. 7-YEAR CLASS LIFE FOR MOTORSPORTS ENTERTAINMENT COMPLEX 
              FACILITIES MADE PERMANENT.

    Section 168(i)(15) of the Internal Revenue Code of 1986 is amended 
by striking subparagraph (D).
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