Motorsports Fairness and Permanency Act of 2025
The Motorsports Fairness and Permanency Act of 2025 (S. 1763) was introduced in the Senate on May 14, 2025.
Summary
This bill aims to make permanent the 7-year recovery period for motorsports entertainment complexes.
Section 1: Short Title
This Act may be cited as “Motorsports Fairness and Permanency Act of 2025”
- Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
- This Act may be cited as the ‘‘Motorsports Fairness4
and Permanency Act of 2025’’.5
Section 2: 7-Year Recovery Period for Motorsports Entertainment Complexes Made Permanent
Section 168(i)(15) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
“This Act may be cited as the ‘‘Motorsports Fairness and Permanency Act of 2025’’. This Act may be cited as the ‘‘Motorsports Fairness and Permanency Act of 2025’’.5
SEC. 2. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS EN-1
TERTAINMENT COMPLEXES MADE PERMA-2
NENT.3
Section 168(i)(15) of the Internal Revenue Code of4
1986 is amended by striking subparagraph (D).5
Direct Link: S. 1763
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