[Congressional Record Volume 162, Number 52 (Wednesday, April 6, 2016)]
[Senate]
[Page S1756]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3465. Mr. GARDNER submitted an amendment intended to be proposed 
by him to the bill H.R. 636, to amend the Internal Revenue Code of 1986 
to permanently extend increased expensing limitations, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. RAILROAD PURPOSE.

       Section 24202 of title 49, United States Code, is amended 
     by adding at the end the following:
       ``(c) Scope.--
       ``(1) In general.--Notwithstanding any other provision of 
     law, any activity, including a commercial activity, 
     undertaken or conducted by a railroad company, or undertaken 
     or conducted by another entity and authorized by a railroad 
     company using a railroad right-of-way shall be expressly 
     deemed to derive from or further a railroad purpose within 
     the scope of the right-of-way grant, regardless of whether 
     such activity is necessary, primarily intended, or originated 
     for the operation, maintenance, or construction of a 
     railroad, if such activity--
       ``(A) contributes to any aspect of a railroad company's 
     business, subject to paragraph (2); and
       ``(B) does not interfere with the operation of the 
     railroad.
       ``(2) Nonapplicability.--Paragraph (1) shall not apply to 
     an activity using a railroad right-of-way if such activity 
     does not have any benefit to the railroad company other than 
     payment for the use of the railroad right-of-way.
       ``(3) Authorization required.--Except as otherwise provided 
     by the Act, no activity using a railroad right-of-way by an 
     entity other than the railroad company granted the railroad 
     right-of-way shall be permitted without authorization from 
     the railroad company if the railroad right-of-way has not 
     been abandoned by the railroad company.
       ``(4) Savings clause.--Nothing in this subsection may be 
     construed to affect the rights to--
       ``(A) the mineral estate underlying a railroad right-of-
     way;
       ``(B) a railroad right-of-way that has been abandoned; or
       ``(C) the airspace of a railroad right-of-way.
       ``(5) Definitions.--In this subsection--
       ``(A) the term `the Act' means the Act of March 3, 1875 (18 
     Stat. 482; chapter 152; 43 U.S.C. 934 et seq.), which granted 
     rights-of-way to railroads; and
       ``(B) the term `railroad right-of-way' means the subsurface 
     and surface of a right-of-way granted under the Act.''.
                                 ______