United States · Bill · S
S. 3749 (111th)
Freight Rail Infrastructure Capacity Expansion Act of 2010
Introduced
5 August 2010
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
6 December 2025
Summary
Freight Rail Infrastructure Capacity Expansion Act of 2010 - 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 2015.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 5 August 2010
Introduced in Senate (PDF)
Introduced in Senate · EN · 5 August 2010
Introduced in Senate
summary · EN · 5 August 2010
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/senate-bill/3749
- Open data entity: https://api.congress.gov/v3/bill/111/s/3749