,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bjc  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,janu>y #bd1 #bjai,mr4 
,crapo 7= himself1 ,mr4 ,wyd51 ,mr4     
,rob]ts1 ,mr4 ,s*um]1 ,mr4 ,?une1 ,ms4  
,/ab5[1 ,mr4 ,isakson1 ,mr4 ,casey1 ,mr4
 ,inh(e1 ,mr4 ,blum5?al1 ,mr4 ,moran1 & 
,mr4 ,wick]7 introduc$ ! foll[+ bill2   
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 p]man5tly ext5d ! railroad track       
ma9t5ance cr$it1 & = o!r purposes4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,build+ ,rail ,access = ,cu/om]s & !    
,economy ,act ( #bjai or ! ,,brace ,act 
( #bjai4  #b4 ,railroad track ma9t5ance 
cr$it made p]man5t  7a7 ,9 g5]al        
,section #de;,g ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+         
subsection 7f74  7b7 ,effective date    
7#a7 ,9 g5]al ,! am5dm5t made by        
subsection 7a7 %all apply to exp5ditures
 paid or incurr$ dur+ taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjag4  7#b7  

,safe h>bor assignm5ts ,assignm5ts1     
includ+ relat$ exp5ditures paid or      
incurr$1 "u p>agraph 7#b7 ( section     
#de;,g7b7 ( ! ,int]nal ,rev5ue ,code (  
#aihf = taxable ye>s beg9n+ on or aft]  
,janu>y #a1 #bjah1 & be=e ,janu>y #a1   
#bjai1 %all be treat$ z effective z ( ! 
close ( su* taxable ye> if made pursuant
 to a writt5 agreem5t ent]$ into n lat] 
?an #ij days aft] ! date ( ! enactm5t ( 
?is ,act4