United States · Bill · HR
H.R. 2091 (112th)
Freight Rail Infrastructure Capacity Expansion Act of 2011
Introduced
2 June 2011
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
14 August 2025
Summary
Freight Rail Infrastructure Capacity Expansion Act of 2011 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property, and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2016. Requires compliance with federal wage rate requirements under the Davis-Bacon Act as a condition of eligibility for the tax credit and expensing allowance provided by this Act.
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 2 June 2011
Introduced in House (PDF)
Introduced in House · EN · 2 June 2011
Introduced in House
summary · EN · 2 June 2011
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/112th-congress/house-bill/2091
- Open data entity: https://api.congress.gov/v3/bill/112/hr/2091