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House Bill 721
115th Congress(2017-2018)
BRACE Act
Introduced
Introduced
Introduced in House on Jan 30, 2017
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Introduced in House 
Jan 30, 2017
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Introduced in House(Jan 30, 2017)
Jan 30, 2017
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H. R. 721 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 721


To amend the Internal Revenue Code of 1986 to permanently extend the railroad track maintenance credit.

IN THE HOUSE OF REPRESENTATIVES

January 30, 2017

Ms. Jenkins of Kansas (for herself, Mr. Blumenauer, Mr. Rodney Davis of Illinois, and Mr. Lipinski) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to permanently extend the railroad track maintenance credit.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Building Rail Access for Customers and the Economy Act” or the “BRACE Act”.

SEC. 2. Extension of the railroad track maintenance credit.

(a) In general.—Section 45G(f) of the Internal Revenue Code of 1986 is amended by striking “, and before January 1, 2017”.

(b) Effective date.—The amendment made by subsection (a) shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2016.