Congress.gov119th Congress

H.R. 516

To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

Introduced Jan 16, 2025Latest action Jan 16, 2025Taxation

Plain-English summary

This measure 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. 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.

Deterministically condensed from the official CRS summary; verify details in the official record.

People and recorded decisions

Sponsors, Cosponsors & House Votes

Bradley Scott Schneider

Cosponsor · Democratic · IL

Suzan K. DelBene

Cosponsor · Democratic · WA

Timothy L Rep Walberg

Cosponsor · Republican · MI

Barry Loudermilk

Cosponsor · Republican · GA

Nicholas J. Begich III

Cosponsor · Republican · AK

Michael Lawler

Cosponsor · Republican · NY

John Joyce

Cosponsor · Republican · PA

Frank J. Mrvan

Cosponsor · Democratic · IN

Tim Moore

Cosponsor · Republican · NC

Glenn Thompson

Cosponsor · Republican · PA

Josh Gottheimer

Cosponsor · Democratic · NJ

Michael Guest

Cosponsor · Republican · MS

John R. Carter

Cosponsor · Republican · TX

Nelida Pou

Cosponsor · Democratic · NJ

Robert J. Wittman

Cosponsor · Republican · VA

Michael James Baumgartner

Cosponsor · Republican · WA

Eric Sorensen

Cosponsor · Democratic · IL

Rob Bresnahan

Cosponsor · Republican · PA

William Troy Balderson

Cosponsor · Republican · OH

James Austin Scott

Cosponsor · Republican · GA

Russell Fry

Cosponsor · Republican · SC

Earl Leroy Carter

Cosponsor · Republican · GA

Aaron Bean

Cosponsor · Republican · FL

George J Kelly Jr.

Sponsor · Republican · PA

S. Brett Brett Hon. Guthrie

Cosponsor · Republican · KY

April McClain Delaney

Cosponsor · Democratic · MD

James R Dr. Baird

Cosponsor · Republican · IN

Bonnie Watson Coleman

Cosponsor · Democratic · NJ

Wesley Bell

Cosponsor · Democratic · MO

Brian K. Fitzpatrick

Cosponsor · Republican · PA

Laura Gillen

Cosponsor · Democratic · NY

Jimmy Patronis Jr.

Cosponsor · Republican · FL

Kevin Hern

Cosponsor · Republican · OK

Adam Gray

Cosponsor · Democratic · CA

Sharice Davids

Cosponsor · Democratic · KS

Bruce Westerman

Cosponsor · Republican · AR

Timothy Gabriel Joseph Evans

Cosponsor · Republican · CO

William P Huizenga

Cosponsor · Republican · MI

Andrew P Harris

Cosponsor · Republican · MD

Richard Hudson

Cosponsor · Republican · NC

Robert J. Menendez

Cosponsor · Democratic · NJ

Seth Moulton

Cosponsor · Democratic · MA

David Rouzer

Cosponsor · Republican · NC

John W. Mannion

Cosponsor · Democratic · NY

Tom Cole

Cosponsor · Republican · OK

William R Timmons IV

Cosponsor · Republican · SC

Paul David Tonko

Cosponsor · Democratic · NY

Lateefah Simon

Cosponsor · Democratic · CA

Benjamin Lee Cline

Cosponsor · Republican · VA

Darren Soto

Cosponsor · Democratic · FL

Sanford D. Bishop, Jr.

Cosponsor · Democratic · GA

Rebecca 'Becca' Balint

Cosponsor · Democratic · VT

Daniel Webster

Cosponsor · Republican · FL

Stephen A The Hon Womack

Cosponsor · Republican · AR

Joseph D. Morelle

Cosponsor · Democratic · NY

Josh Riley

Cosponsor · Democratic · NY

Richard McCormick

Cosponsor · Republican · GA

Darin LaHood

Cosponsor · Republican · IL

Mark Harris

Cosponsor · Republican · NC

James French Hill

Cosponsor · Republican · AR

Betty McCollum

Cosponsor · Democratic · MN

Christopher H. Smith

Cosponsor · Republican · NJ

Mike Mr. Thompson

Cosponsor · Democratic · CA

Peter Allen Stauber

Cosponsor · Republican · MN

Thomas More Barrett

Cosponsor · Republican · MI

Jefferson Shreve

Cosponsor · Republican · IN

Paul Dr. Gosar

Cosponsor · Republican · AZ

Ilhan Omar

Cosponsor · Other · MN

Don Davis

Cosponsor · Democratic · NC

Janice D. Schakowsky

Cosponsor · Democratic · IL

Michelle Fischbach

Cosponsor · Republican · MN

John Bergman

Cosponsor · Republican · MI

Frank D. Lucas

Cosponsor · Republican · OK

Nikki Budzinski

Cosponsor · Democratic · IL

Kevin Mullin

Cosponsor · Democratic · CA

Joyce Beatty

Cosponsor · Democratic · OH

Claudia Tenney

Cosponsor · Republican · NY

Eleanor Holmes Norton

Cosponsor · Democratic · DC

Harold Rogers

Cosponsor · Republican · KY

Craig A. Goldman

Cosponsor · Republican · TX

Brad Finstad

Cosponsor · Republican · MN

Sarah Elizabeth Mcbride

Cosponsor · Democratic · DE

John Garamendi

Cosponsor · Democratic · CA

Harriet M. Hageman

Cosponsor · Republican · WY

Eric A. "Rick" Crawford

Cosponsor · Republican · AR

Dina Titus

Cosponsor · Democratic · NV

Bennie G. Thompson

Cosponsor · Democratic · MS

Mario Diaz-Balart

Cosponsor · Republican · FL

Donald J Bacon

Cosponsor · Republican · NE

Michael Rogers

Cosponsor · Republican · AL

Julie Fedorchak

Cosponsor · Republican · ND

Shomari Figures

Cosponsor · Democratic · AL

John Trent Kelly

Cosponsor · Republican · MS

August Lee Pfluger II

Cosponsor · Republican · TX

Mike Haridopolos

Cosponsor · Republican · FL

Rudy Yakym III

Cosponsor · Republican · IN

Troy A. Carter Sr.

Cosponsor · Democratic · LA

Roger Williams

Cosponsor · Republican · TX

Ron Estes

Cosponsor · Republican · KS

Danny K. Mr. Davis

Cosponsor · Democratic · IL

Walter Michael Ezell

Cosponsor · Republican · MS

Ralph W. Norman Jr.

Cosponsor · Republican · SC

Adrian Smith

Cosponsor · Republican · NE

James Comer

Cosponsor · Republican · KY

Hillary J. Scholten

Cosponsor · Democratic · MI

Salud O. Carbajal

Cosponsor · Democratic · CA

Sheri Biggs

Cosponsor · Republican · SC

David J. Taylor

Cosponsor · Republican · OH

Kelly Morrison

Cosponsor · Other · MN

Mike Levin

Cosponsor · Democratic · CA

Tracey Mann

Cosponsor · Republican · KS

Linda T. Sánchez

Cosponsor · Democratic · CA

Dusty Johnson

Cosponsor · Republican · SD

Derrick F. Mr. Van Orden

Cosponsor · Republican · WI

John Kevin Ellzey Sr.

Cosponsor · Republican · TX

Clay Fuller

Cosponsor · Republican · GA

Steve Cohen

Cosponsor · Democratic · TN

Terri A. Sewell

Cosponsor · Democratic · AL

Troy Nehls

Cosponsor · Republican · TX

Patrick Fallon

Cosponsor · Republican · TX

Marc Allison Veasey

Cosponsor · Democratic · TX

Shri Thanedar

Cosponsor · Democratic · MI

Mariannette Jane Miller-Meeks

Cosponsor · Republican · IA

Josh Harder

Cosponsor · Democratic · CA

Frederica S. Wilson

Cosponsor · Democratic · FL

Tim Burchett

Cosponsor · Republican · TN

Thomas H. Kean Jr.

Cosponsor · Republican · NJ

Vicente Gonzalez

Cosponsor · Democratic · TX

Lois Frankel

Cosponsor · Democratic · FL

Chris Pappas

Cosponsor · Democratic · NH

Burgess Owens

Cosponsor · Republican · UT

Yevgeny 'Eugene' Vindman

Cosponsor · Democratic · VA

Ronny Jackson

Cosponsor · Republican · TX

Carol D. Miller

Cosponsor · Republican · WV

Stacey E. Plaskett

Cosponsor · Democratic · VI

Max Miller

Cosponsor · Republican · OH

Julia Brownley

Cosponsor · Democratic · CA

Gabriel Vasquez

Cosponsor · Democratic · NM

Cory Mills

Cosponsor · Republican · FL

Angela Dawn Craig

Cosponsor · Democratic · MN

Mark Pocan

Cosponsor · Democratic · WI

Daniel Meuser

Cosponsor · Republican · PA

Donald Norcross

Cosponsor · Democratic · NJ

Thomas R. Suozzi

Cosponsor · Democratic · NY

Jeff Mr Van Drew

Cosponsor · Republican · NJ

Nathaniel Moran

Cosponsor · Republican · TX

Mark B. Messmer

Cosponsor · Republican · IN

Randy K. Weber, Sr.

Cosponsor · Republican · TX

Richard W Allen

Cosponsor · Republican · GA

H. Morgan Griffith

Cosponsor · Republican · VA

Michael Bost

Cosponsor · Republican · IL

Kevin Kiley

Cosponsor · Other · CA

Kristen McDonald Rivet

Cosponsor · Democratic · MI

André Carson

Cosponsor · Democratic · IN

Joe Wilson

Cosponsor · Republican · SC

Celeste Maloy

Cosponsor · Republican · UT

Robin L. Kelly

Cosponsor · Democratic · IL

Michael Rulli

Cosponsor · Republican · OH

Derek Schmidt

Cosponsor · Republican · KS

Brian Babin

Cosponsor · Republican · TX

David G. Valadao

Cosponsor · Republican · CA

John W. Rose

Cosponsor · Republican · TN

Jim Costa

Cosponsor · Democratic · CA

Garland Andy Barr

Cosponsor · Republican · KY

John R. Moolenaar

Cosponsor · Republican · MI

Mary E. Miller

Cosponsor · Republican · IL

Wesley Hunt

Cosponsor · Republican · TX

Neal Patrick Md Facs Dunn

Cosponsor · Republican · FL

Michael K. Simpson

Cosponsor · Republican · ID

Blake D. Moore

Cosponsor · Republican · UT

Samuel B. Graves Jr.

Cosponsor · Republican · MO

Addison P. McDowell

Cosponsor · Republican · NC

Mike Carey

Cosponsor · Republican · OH

Rick Larsen

Cosponsor · Democratic · WA

Robert B. Aderholt

Cosponsor · Republican · AL

Robert C. "Bobby" Scott

Cosponsor · Democratic · VA

Kim Schrier

Cosponsor · Democratic · WA

Emanuel Cleaver

Cosponsor · Democratic · MO

Nick Langworthy

Cosponsor · Republican · NY

Alma S. Adams

Cosponsor · Democratic · NC

No linked House roll-call vote is available yet. Senate votes are not currently synchronized.

Official Subjects

Taxation

Sources & text

Official Congress.gov record ↗Introduced in House ↗Introduced in House ↗Introduced in House ↗

Congress.gov data last updated Sep 2, 2026. Automated summaries preserve a source version and generation timestamp; human edits are explicitly recorded.