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United States · Bill · S

S. 203 (116th)

BRACE Act of 2019

referredUnited States· United States Congress· EN

Introduced

24 January 2019

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Building Rail Access for Customers and the Economy Act of 2019 or the BRACE Act of 2019 This bill permanently extends the tax credit for railroad track maintenance. The extension applies to expenditures paid or incurred during tax years beginning after 2017. Assignments of miles of railroad track, including related expenditures, for tax years beginning on or after January 1, 2018, and before January 1, 2019, must be treated as effective as of the close of such taxable year if they are made pursuant to a written agreement entered into within 90 days of the enactment of this bill.

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Documents

3 official files

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Sources

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