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H.R. 1549 (114th): Motorsports Fairness and Permanency Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Mar 23, 2015.


Motorsports Fairness and Permanency Act

Amends the Internal Revenue Code to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.