S. 1826 — Introduced in Senate

II 113th CONGRESS 1st Session S. 1826 IN THE SENATE OF THE UNITED STATES December 13 (legislative day, December 11), 2013Ms. Stabenow (for herself, Mr. Burr, Mr. Cochran, Mrs. Hagan, Mr. Heller, Mr. Nelson, Ms. Landrieu, Mr. Moran, Mrs. Shaheen, and Mr. Wicker) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide predictability and certainty in the tax law, create jobs, and encourage investment. 1. Short title This Act may be cited as the Motorsports Fairness and Permanency Act. 2. 7-year class life for motorsports entertainment complex facilities made permanent Section 168(i)(15) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).