,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #gba  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #ad1 #bjac   
,ms4 ,j5k9s 7= h]self1 ,mr4 ,blum5au]1  
,mr4 ,rodney ,davis ( ,ill9ois1 & ,mr4  
,lip9ski7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d & modify 
! railroad track ma9t5ance cr$it4  #a4  
,%ort title ,?is ,act may be cit$ z !   
,%ort ,l9e ,railroad ,rehabilitation &  
,inve/m5t ,act ( #bjac4  #b4 ,ext5sion &
 modification ( ,railroad ,track        
,ma9t5ance ,cr$it  7a7 ,ext5sion ( cr$it
 ,section #de;,g7f7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by /rik+ ,janu>y
 #a1 #bjad & ins]t+ ,janu>y #a1 #bjag4  
7b7 ,exp5ditures ,subsection 7d7 (      
section #de;,g ( ! ,int]nal ,rev5ue     
,code ( #aihf 7relat+ to qualifi$       
railroad track ma9t5ance exp5ditures7 is
 am5d$ by /rik+ = ma9ta9+ & all t foll[s
 & ins]t+  = ma9ta9+-- 7,a7 9 ! case (  
taxable ye>s beg9n+ aft] ,decemb] #ca1  

#bjjd1 & be=e ,janu>y #a1 #bjac1        
railroad track 7includ+ roadb$1 bridges1
 & relat$ track /ructures7 own$ or leas$
 z ( ,janu>y #a1 #bjje1 by a ,class ,,ii
 or ,class ,,iii railroad 7det]m9$ )\t  
reg>d to any consid]ation = su*         
exp5ditures giv5 by ! ,class ,,ii or    
,class ,,iii railroad :i* made !        
assignm5t ( su* track71 &  7,b7 9 ! case
 ( taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjab1 railroad track 7includ+     
roadb$1 bridges1 & relat$ track         
/ructures7 own$ or leas$ z ( ,janu>y #a1
 #bjac1 by a ,class ,,ii or ,class ,,iii
 railroad 7det]m9$ )\t reg>d to any     
consid]ation = su* exp5ditures giv5 by !
 ,class ,,ii or ,class ,,iii railroad   
:i* made ! assignm5t ( su* track74  4   
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjab4