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H.R. 516119th CongressTaxation
To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
Sponsored by Rep. Mike Kelly (R-PA) · 182 active : 111 Republicans, 70 Democrats, 1 Independent
Latest action: Referred to the House Committee on Ways and Means.
Where it standsBefore the House20 representatives score as swing votes
Hasn’t passed either chamber
- House: next
- Senate: not yet
- President: not yet
Summary
, via Congress.govThis bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit.
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Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025.
The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
Committees and subjects
Committees
- House Committee on Ways and Means · HouseReferred to
Subjects
No legislative subjects recorded yet. Similar-vote matching falls back to the policy area.
How the Senate breaks down
- 9Swing 70–100
- 62Middle 30–70
- 29Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v2, directional: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.
Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
182 activeShow all 182 cosponsors
- Mike Thompson (D-CA-4)
- John R. Moolenaar (R-MI-2)
- Christopher H. Smith (R-NJ-4)
- Claudia Tenney (R-NY-24)
- Darin LaHood (R-IL-16)
- Dusty Johnson (R-SD-AL)
- Julia Brownley (D-CA-26)
- Rick W. Allen (R-GA-12)
- Rudy Yakym (R-IN-2)
- Sheila Cherfilus-McCormick (D-FL-20)
- Troy E. Nehls (R-TX-22)
- Vicente Gonzalez (D-TX-34)
- Bennie G. Thompson (D-MS-2)
- Michael Guest (R-MS-3)
- Mike Bost (R-IL-12)
- Richard Hudson (R-NC-9)
- Sheri Biggs (R-SC-3)
- Trent Kelly
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
