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United States · Bill · S

S. 836 (112th)

Transportation Access for All Americans Act

referredUnited States· United States Congress· EN

Introduced

14 April 2011

Last action

14 April 2011 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Bingaman, Jeff [D-NM], Sen. Grassley, Chuck [R-IA]

Subjects

Taxation

Source updated

14 August 2025

Taxation

Summary

Transportation Access for All Americans Act - Amends the Internal Revenue Code to: (1) allow accelerated depreciation of applicable leased highway property, and (2) provide for amortization of intangibles relating to such property. Defines "applicable leased highway property" as property subject to a lease between a taxpayer and a governmental entity under which the taxpayer leases a highway and associated improvements, receives a right-of-way on public lands underlying such highway and improvements, and receives a grant of a franchise or other intangible right to receive payments relating to the operation of such highway. Prohibits private activity bond financing of applicable leased highway property.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 14 April 2011

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 14 April 2011

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 14 April 2011

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 14 April 2011

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 14 April 2011

    Open at official source

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Sponsors

Related records

Sources

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