Transportation Access for All Americans Act

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.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 23 April 2009

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 23 April 2009

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 23 April 2009

  Open at official source

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