Summary: S.1400 — 111th Congress (2009-2010)All Information (Except Text)

There is one summary for S.1400. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/07/2009)

Motorsports Fairness and Permanency Act - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.