CONGRESS FOR VOTERS

Claudia Tenney (R-NY)

Motorsports Fairness and Permanency Act of 2025

H.R. 2231 · House bill Taxation

A Republican bill with 14 Democratic cosponsors · See all 45 cosponsors

Last activity — Referred to the House Committee on Ways and Means.

In committee

Introduced and handed to a committee in the chamber it started in.

The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.

Its path through Congress

  1. Introduced
  2. In Committee

What this bill would do

This bill is called the Motorsports Fairness and Permanency Act of 2025. It was introduced in the House of Representatives on March 18, 2025. The bill aims to amend the Internal Revenue Code of 1986. Specifically, it makes the 7-year recovery period for motorsports entertainment complexes permanent.

Yes· 3 of 11

  • Scored +5

    Would business owners be better off under this?

    Directly benefits owners of motorsports entertainment complexes via permanent accelerated depreciation.

  • Scored +3

    Would people with substantial wealth be better off under this?

    Provides a permanent tax advantage for significant capital investments in specific entertainment real estate.

  • Scored +3

    Would the very wealthiest people be better off under this?

    Provides a permanent tax advantage for high-value investments in motorsports complexes.

The opposite

  • Scored -2

    Does this raise the taxes companies pay?

    Making the 7-year recovery period permanent reduces the taxable income of corporations owning these complexes via accelerated depreciation.

  • Scored -1

    Does this reduce what the federal government owes?

    Accelerated depreciation reduces government tax revenue, potentially increasing the deficit.

  • Scored -1

    Does this make the government pay for what it commits to?

    Makes a tax expenditure permanent, reducing long-term federal revenue.