,,ii  #aafth ,,congress  #ast ,session  
,s4 #bjc  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,january #bd1       
#bjai,mr4 ,crapo 7for himself1 ,mr4     
,wyden1 ,mr4 ,roberts1 ,mr4 ,schumer1   
,mr4 ,thune1 ,ms4 ,stabenow1 ,mr4       
,isakson1 ,mr4 ,casey1 ,mr4 ,inhofe1    
,mr4 ,blumenthal1 ,mr4 ,moran1 and ,mr4 
,wicker7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to permanently extend the railroad
 track maintenance credit1 and for other
 purposes4  #a4 ,short title ,this ,act 
may be cited as the ,building ,rail     
,access for ,customers and the ,economy 
,act of #bjai or the ,,brace ,act of    
#bjai4  #b4 ,railroad track maintenance 
credit made permanent  7a7 ,in general  
,section #de;,g of the ,internal        
,revenue ,code of #aihf is amended by   
striking subsection 7f74  7b7 ,effective
 date  7#a7 ,in general ,the amendment  
made by subsection 7a7 shall apply to   

expenditures paid or incurred during    
taxable years beginning after ,december 
#ca1 #bjag4  7#b7 ,safe harbor          
assignments ,assignments1 including     
related expenditures paid or incurred1  
under paragraph 7#b7 of section         
#de;,g7b7 of the ,internal ,revenue     
,code of #aihf for taxable years        
beginning on or after ,january #a1      
#bjah1 and before ,january #a1 #bjai1   
shall be treated as effective as of the 
close of such taxable year if made      
pursuant to a written agreement entered 
into not later than #ij days after the  
date of the enactment of this ,act4