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Congress·In Committee·H.R. 2231

Motorsports Fairness and Permanency Act of 2025

Tax Depreciation for Motorsports Complexes: Make 7-Year Schedule Permanent

Part of: Congress Moves to Make Motorsports Tax Breaks Permanent

Stalled

No legislative action in over 90 days.

Legislative Progress

House
Senate
President
Law

Key Points

  • Congress would lock in a tax rule that lets motorsports entertainment complexes write off construction costs over 7 years.
  • This mainly affects racetracks and related venues, which could lower their taxes in the early years after building or upgrading.
  • Supporters say it helps track owners plan long-term and encourages investment in repairs, upgrades, and new projects.
  • Because it’s a tax change aimed at one industry, most people won’t see a direct change unless they work for or do business with these venues.
TaxesSmall BusinessEconomy

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.

Milestones

2 milestones2 actions
Mar 18, 2025House

Referred to the House Committee on Ways and Means.

Mar 18, 2025

Introduced in House

The bill was officially filed and given a number. It now enters the legislative queue.

Votes

No votes have been recorded for this legislation yet.

News

No related news coverage found for this legislation yet.

Source Information

Document Type

Congressional Bill

Official Title

Motorsports Fairness and Permanency Act of 2025

Bill NumberHR 2231
Congress119th Congress
ChamberHouse of Representatives
Latest ActionReferred to the House Committee on Ways and Means.

Sponsor

Cosponsors

(23)
D: 5R: 18

Analysis generated by AI. Always verify with official sources.