S.836 - Transportation Access for All Americans Act

A bill to amend the Internal Revenue Code of 1986 to provide special depreciation and amortization rules for highway and related property subject to long-term leases, and for other purposes. view all titles (2)

All Bill Titles

  • Official: A bill to amend the Internal Revenue Code of 1986 to provide special depreciation and amortization rules for highway and related property subject to long-term leases, and for other purposes. as introduced.
  • Short: Transportation Access for All Americans Act as introduced.

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Introduced
 
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House
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President
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04/14/11
 
 
 
 
 
 
 

Official Summary

Transportation Access for All Americans Act - Amends the Internal Revenue Code to: (1) allow accelerated depreciation of applicable leased highway property, and (2) provide for amortization of intangibles relating to such property. Defines \"applicable leased highway property\" as property

Official Summary

Transportation Access for All Americans Act - Amends the Internal Revenue Code to:
(1) allow accelerated depreciation of applicable leased highway property, and
(2) provide for amortization of intangibles relating to such property. Defines \"applicable leased highway property\" as property subject to a lease between a taxpayer and a governmental entity under which the taxpayer leases a highway and associated improvements, receives a right-of-way on public lands underlying such highway and improvements, and receives a grant of a franchise or other intangible right to receive payments relating to the operation of such highway. Prohibits private activity bond financing of applicable leased highway property.

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