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

Cory Mills

Cosponsor · Republican · FL

Ron Estes

Cosponsor · Republican · KS

Terri A. Sewell

Cosponsor · Democratic · AL

Dina Titus

Cosponsor · Democratic · NV

Rob Bresnahan

Cosponsor · Republican · PA

Brian K. Fitzpatrick

Cosponsor · Republican · PA

John Bergman

Cosponsor · Republican · MI

Wesley Bell

Cosponsor · Democratic · MO

Joseph D. Morelle

Cosponsor · Democratic · NY

Salud O. Carbajal

Cosponsor · Democratic · CA

Marc Allison Veasey

Cosponsor · Democratic · TX

Timothy L Rep Walberg

Cosponsor · Republican · MI

Thomas H. Kean Jr.

Cosponsor · Republican · NJ

Paul Dr. Gosar

Cosponsor · Republican · AZ

Michael K. Simpson

Cosponsor · Republican · ID

Bonnie Watson Coleman

Cosponsor · Democratic · NJ

Frederica S. Wilson

Cosponsor · Democratic · FL

H. Morgan Griffith

Cosponsor · Republican · VA

Kristen McDonald Rivet

Cosponsor · Democratic · MI

David J. Taylor

Cosponsor · Republican · OH

Michelle Fischbach

Cosponsor · Republican · MN

Adam Gray

Cosponsor · Democratic · CA

Derrick F. Mr. Van Orden

Cosponsor · Republican · WI

John Joyce

Cosponsor · Republican · PA

Robert C. "Bobby" Scott

Cosponsor · Democratic · VA

Rudy Yakym III

Cosponsor · Republican · IN

Richard Hudson

Cosponsor · Republican · NC

Bennie G. Thompson

Cosponsor · Democratic · MS

Michael Bost

Cosponsor · Republican · IL

Celeste Maloy

Cosponsor · Republican · UT

Peter Allen Stauber

Cosponsor · Republican · MN

Walter Michael Ezell

Cosponsor · Republican · MS

Lateefah Simon

Cosponsor · Democratic · CA

William Troy Balderson

Cosponsor · Republican · OH

Randy K. Weber, Sr.

Cosponsor · Republican · TX

Seth Moulton

Cosponsor · Democratic · MA

Joyce Beatty

Cosponsor · Democratic · OH

Brad Finstad

Cosponsor · Republican · MN

Kevin Kiley

Cosponsor · Other · CA

Timothy Gabriel Joseph Evans

Cosponsor · Republican · CO

Andrew P Harris

Cosponsor · Republican · MD

Sheri Biggs

Cosponsor · Republican · SC

John Trent Kelly

Cosponsor · Republican · MS

George J Kelly Jr.

Sponsor · Republican · PA

Mike Mr. Thompson

Cosponsor · Democratic · CA

Troy A. Carter Sr.

Cosponsor · Democratic · LA

Michael Guest

Cosponsor · Republican · MS

Glenn Thompson

Cosponsor · Republican · PA

Tracey Mann

Cosponsor · Republican · KS

Bruce Westerman

Cosponsor · Republican · AR

James Comer

Cosponsor · Republican · KY

Emanuel Cleaver

Cosponsor · Democratic · MO

Tim Moore

Cosponsor · Republican · NC

Eric A. "Rick" Crawford

Cosponsor · Republican · AR

John Kevin Ellzey Sr.

Cosponsor · Republican · TX

Michael Rogers

Cosponsor · Republican · AL

Sharice Davids

Cosponsor · Democratic · KS

Richard McCormick

Cosponsor · Republican · GA

Harold Rogers

Cosponsor · Republican · KY

Garland Andy Barr

Cosponsor · Republican · KY

Mark B. Messmer

Cosponsor · Republican · IN

Robert B. Aderholt

Cosponsor · Republican · AL

Stephen A The Hon Womack

Cosponsor · Republican · AR

Craig A. Goldman

Cosponsor · Republican · TX

Tom Cole

Cosponsor · Republican · OK

Hillary J. Scholten

Cosponsor · Democratic · MI

Josh Gottheimer

Cosponsor · Democratic · NJ

John Garamendi

Cosponsor · Democratic · CA

William P Huizenga

Cosponsor · Republican · MI

Thomas More Barrett

Cosponsor · Republican · MI

Earl Leroy Carter

Cosponsor · Republican · GA

Michael Rulli

Cosponsor · Republican · OH

Samuel B. Graves Jr.

Cosponsor · Republican · MO

Patrick Fallon

Cosponsor · Republican · TX

Nicholas J. Begich III

Cosponsor · Republican · AK

Russell Fry

Cosponsor · Republican · SC

Darren Soto

Cosponsor · Democratic · FL

Steve Cohen

Cosponsor · Democratic · TN

Mary E. Miller

Cosponsor · Republican · IL

Yevgeny 'Eugene' Vindman

Cosponsor · Democratic · VA

Eleanor Holmes Norton

Cosponsor · Democratic · DC

Linda T. Sánchez

Cosponsor · Democratic · CA

Mark Harris

Cosponsor · Republican · NC

Rebecca 'Becca' Balint

Cosponsor · Democratic · VT

Stacey E. Plaskett

Cosponsor · Democratic · VI

Daniel Meuser

Cosponsor · Republican · PA

April McClain Delaney

Cosponsor · Democratic · MD

Donald Norcross

Cosponsor · Democratic · NJ

John W. Mannion

Cosponsor · Democratic · NY

Ralph W. Norman Jr.

Cosponsor · Republican · SC

John W. Rose

Cosponsor · Republican · TN

Tim Burchett

Cosponsor · Republican · TN

Nick Langworthy

Cosponsor · Republican · NY

Brian Babin

Cosponsor · Republican · TX

Jimmy Patronis Jr.

Cosponsor · Republican · FL

Janice D. Schakowsky

Cosponsor · Democratic · IL

Julie Fedorchak

Cosponsor · Republican · ND

Harriet M. Hageman

Cosponsor · Republican · WY

Frank J. Mrvan

Cosponsor · Democratic · IN

Shri Thanedar

Cosponsor · Democratic · MI

Don Davis

Cosponsor · Democratic · NC

Shomari Figures

Cosponsor · Democratic · AL

John R. Carter

Cosponsor · Republican · TX

Sarah Elizabeth Mcbride

Cosponsor · Democratic · DE

Addison P. McDowell

Cosponsor · Republican · NC

Mario Diaz-Balart

Cosponsor · Republican · FL

Wesley Hunt

Cosponsor · Republican · TX

Mike Levin

Cosponsor · Democratic · CA

Kevin Mullin

Cosponsor · Democratic · CA

S. Brett Brett Hon. Guthrie

Cosponsor · Republican · KY

David G. Valadao

Cosponsor · Republican · CA

Clay Fuller

Cosponsor · Republican · GA

Robert J. Menendez

Cosponsor · Democratic · NJ

Mike Haridopolos

Cosponsor · Republican · FL

Claudia Tenney

Cosponsor · Republican · NY

Dusty Johnson

Cosponsor · Republican · SD

Joe Wilson

Cosponsor · Republican · SC

Michael Lawler

Cosponsor · Republican · NY

Max Miller

Cosponsor · Republican · OH

Lois Frankel

Cosponsor · Democratic · FL

Suzan K. DelBene

Cosponsor · Democratic · WA

Roger Williams

Cosponsor · Republican · TX

Barry Loudermilk

Cosponsor · Republican · GA

Nathaniel Moran

Cosponsor · Republican · TX

Kevin Hern

Cosponsor · Republican · OK

August Lee Pfluger II

Cosponsor · Republican · TX

André Carson

Cosponsor · Democratic · IN

Jim Costa

Cosponsor · Democratic · CA

Rick Larsen

Cosponsor · Democratic · WA

Paul David Tonko

Cosponsor · Democratic · NY

Donald J Bacon

Cosponsor · Republican · NE

Robert J. Wittman

Cosponsor · Republican · VA

Benjamin Lee Cline

Cosponsor · Republican · VA

Mike Carey

Cosponsor · Republican · OH

Ronny Jackson

Cosponsor · Republican · TX

William R Timmons IV

Cosponsor · Republican · SC

Nelida Pou

Cosponsor · Democratic · NJ

Darin LaHood

Cosponsor · Republican · IL

Troy Nehls

Cosponsor · Republican · TX

Vicente Gonzalez

Cosponsor · Democratic · TX

Aaron Bean

Cosponsor · Republican · FL

Neal Patrick Md Facs Dunn

Cosponsor · Republican · FL

David Rouzer

Cosponsor · Republican · NC

Jeff Mr Van Drew

Cosponsor · Republican · NJ

Sanford D. Bishop, Jr.

Cosponsor · Democratic · GA

Eric Sorensen

Cosponsor · Democratic · IL

Angela Dawn Craig

Cosponsor · Democratic · MN

Chris Pappas

Cosponsor · Democratic · NH

James R Dr. Baird

Cosponsor · Republican · IN

Josh Harder

Cosponsor · Democratic · CA

Bradley Scott Schneider

Cosponsor · Democratic · IL

Mark Pocan

Cosponsor · Democratic · WI

Robin L. Kelly

Cosponsor · Democratic · IL

Nikki Budzinski

Cosponsor · Democratic · IL

Ilhan Omar

Cosponsor · Other · MN

Mariannette Jane Miller-Meeks

Cosponsor · Republican · IA

Alma S. Adams

Cosponsor · Democratic · NC

Frank D. Lucas

Cosponsor · Republican · OK

Kim Schrier

Cosponsor · Democratic · WA

Adrian Smith

Cosponsor · Republican · NE

John R. Moolenaar

Cosponsor · Republican · MI

Richard W Allen

Cosponsor · Republican · GA

Christopher H. Smith

Cosponsor · Republican · NJ

Julia Brownley

Cosponsor · Democratic · CA

Burgess Owens

Cosponsor · Republican · UT

Gabriel Vasquez

Cosponsor · Democratic · NM

Blake D. Moore

Cosponsor · Republican · UT

Danny K. Mr. Davis

Cosponsor · Democratic · IL

Jefferson Shreve

Cosponsor · Republican · IN

Derek Schmidt

Cosponsor · Republican · KS

Michael James Baumgartner

Cosponsor · Republican · WA

Kelly Morrison

Cosponsor · Other · MN

Josh Riley

Cosponsor · Democratic · NY

Carol D. Miller

Cosponsor · Republican · WV

James Austin Scott

Cosponsor · Republican · GA

Daniel Webster

Cosponsor · Republican · FL

James French Hill

Cosponsor · Republican · AR

Thomas R. Suozzi

Cosponsor · Democratic · NY

Laura Gillen

Cosponsor · Democratic · NY

Betty McCollum

Cosponsor · Democratic · MN

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.