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H.R. 2231
U.S. House•In House Committee
Summary
H.R. 2231, the Motorsports Fairness and Permanency Act of 2025, was introduced in the House on Mar 18, 2025 by Rep. Claudia Tenney (R) with 38 co-sponsors. It was referred to Ways And Means, and last saw action on Mar 18, 2025: Referred to the House Committee on Ways and Means.
Record
Text
H.R. 2231 has 38 co-sponsors.
hb2231/introduced-in-house.txt119 HR 2231 IH: Motorsports Fairness and Permanency Act of 2025U.S. House of Representatives2025-03-18text/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.I 119th CONGRESS 1st Session H. R. 2231 IN THE HOUSE OF REPRESENTATIVES March 18, 2025 Ms. Tenney (for herself, Mr. Thompson of California , Mr. Hudson , Ms. Sewell , Mr. Yakym , and Ms. Wasserman Schultz ) introduced the following bill; which was referred to the Committee on Ways and Means A BILLTo amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.1.Short titleThis Act may be cited as the Motorsports Fairness and Permanency Act of 2025 .2.7-year recovery period for motorsports entertainment complexes made permanentSection 168(i)(15) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
Tracker
The tracker indicates the progress of this legislation as it moves through the legislative process.
- Introduced2025-03-18
- Passed House
- Passed Senate
- Conference
- To President
- Became Law
To amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.
Sponsors
Rep. Claudia Tenney (R) sponsors H.R. 2231, and 38 members have co-sponsored it, 5 of them from the day it was introduced.

Rep. · R–NY-24 · Sponsor
Introduced Mar 18, 2025

Rep. · R–NC-9 · Co-sponsor
Joined Mar 18, 2025 · Original

Rep. · D–AL-7 · Co-sponsor
Joined Mar 18, 2025 · Original

Rep. · D–CA-4 · Co-sponsor
Joined Mar 18, 2025 · Original

Rep. · D–FL-25 · Co-sponsor
Joined Mar 18, 2025 · Original

Rep. · R–IN-2 · Co-sponsor
Joined Mar 18, 2025 · Original

Rep. · R–FL-19 · Co-sponsor
Joined Apr 17, 2025

Rep. · R–FL-28 · Co-sponsor
Joined Apr 17, 2025

Rep. · R–TN-1 · Co-sponsor
Joined Jul 14, 2025

Rep. · D–GA-2 · Co-sponsor
Joined Jul 15, 2025
Committees
H.R. 2231 went before 1 committee: Ways and Means.
Actions
H.R. 2231 has taken 2 actions since Mar 18, 2025.
| Chamber | Action | |||
|---|---|---|---|---|
Mar 18, 2025 | House | Introduced in House | ||
Mar 18, 2025 | House | Referred to the House Committee on Ways and Means.Ways and Means Committee |
Votes
H.R. 2231 has not gone to a roll call.
Related bills
1 bill is related to H.R. 2231, as Identical bill.
Titles
H.R. 2231 goes by 3 titles, 1 of them short titles.
- Motorsports Fairness and Permanency Act of 2025 — Display Title
- Motorsports Fairness and Permanency Act of 2025 — Short Title(s) as Introduced
- To amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes. — Official Title as Introduced
Lobbying
4 clients hired 4 firms and 20 registered lobbyists who named H.R. 2231 in 24 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.
Filed under Taxation/Internal Revenue Code, Automotive Industry, Environment/Superfund, Labor Issues/Antitrust/Workplace, Real Estate/Land Use/Conservation, Small Business, Health Issues, Medicare/Medicaid.
Clients
Who paid to be heard, by how many filings named the bill.
| Client | Business | State | Firms | Filings | Reported |
|---|---|---|---|---|---|
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | — | District of Columbia | 1 | 11 | — |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | ​Association that sanctions and governs multiple auto racing sports events. | Florida | 1 | 6 | $180K |
| ACCUS | Nataional Sporting Authority of the Federation Internationale de l'Automobile for the US | Colorado | 1 | 6 | $120K |
| CENCORA, INC. | — | District of Columbia | 1 | 1 | — |
Firms
Registrants who filed on the bill, by filings.
| Registrant | Clients | Filings | Reported |
|---|---|---|---|
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | 1 | 11 | — |
| FEDERAL CITY STRATEGIES | 1 | 6 | $180K |
| OGR | 1 | 6 | $120K |
| CENCORA, INC. | 1 | 1 | — |
Lobbyists
Named on the filings that cite the bill.
| Lobbyist | Firms | Clients | Filings |
|---|---|---|---|
| ERIC SNYDER | 1 | 1 | 11 |
| JUAN MEJIA | 1 | 1 | 11 |
| CHRIS GIBLIN | 1 | 1 | 6 |
| DEAN AGUILLEN | 1 | 1 | 6 |
| JAMES JORDAN | 1 | 1 | 6 |
| MEGHAN JOHNSON | 1 | 1 | 6 |
| MICHAEL BUCHANAN | 1 | 1 | 6 |
| TIMOTHY MCGIVERN | 1 | 1 | 6 |
| TUCKER SHUMACK | 1 | 1 | 6 |
| JOHN SOBEL | 1 | 1 | 4 |
| JEROME MURRAY | 1 | 1 | 3 |
| KAREN BAILEY-CHAPMAN | 1 | 1 | 3 |
| ALISSA CLEES | 1 | 1 | 2 |
| CONRAD LASS | 1 | 1 | 2 |
| GORDON TAYLOR | 1 | 1 | 2 |
| KARISSA WILLHITE | 1 | 1 | 2 |
| MOSES MERCADO | 1 | 1 | 2 |
| DARRELL ROGERS | 1 | 1 | 1 |
| SHELLY MUI-LIPNIK | 1 | 1 | 1 |
| VIVIENNE MITCHELL | 1 | 1 | 1 |
Filings
The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.
| Client | Registrant | Period | Reported | Document |
|---|---|---|---|---|
| CENCORA, INC. | CENCORA, INC. | 2025 fourth_quarter | $1.9M | 4th Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2026 second_quarter | $395K | 2nd Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2026 first_quarter | $395K | 1st Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 fourth_quarter | $395K | 4th Quarter - Amendme… |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 fourth_quarter | $395K | 4th Quarter - Amendme… |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 fourth_quarter | $395K | 4th Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 third_quarter | $365K | 3rd Quarter - Termina… |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 third_quarter | $365K | 3rd Quarter - Amendme… |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 third_quarter | $365K | 3rd Quarter - Amendme… |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 third_quarter | $365K | 3rd Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 first_quarter | $360K | 1st Quarter - Report |
| SPECIALTY EQUIPMENT MARKET ASSOCIATION | SPECIALTY EQUIPMENT MARKET ASSOCIATION | 2025 second_quarter | $350K | 2nd Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2026 second_quarter | $30K | 2nd Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2026 first_quarter | $30K | 1st Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2025 fourth_quarter | $30K | 4th Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2025 third_quarter | $30K | 3rd Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2025 second_quarter | $30K | 2nd Quarter - Report |
| NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING | FEDERAL CITY STRATEGIES | 2025 first_quarter | $30K | 1st Quarter - Report |
| ACCUS | OGR | 2026 second_quarter | $20K | 2nd Quarter - Report |
| ACCUS | OGR | 2026 first_quarter | $20K | 1st Quarter - Report |
Classification
The Congressional Research Service files H.R. 2231 under Taxation, one of its 31 policy areas.
CRS Subjects
CRS assigns every bill one policy area from its 31; H.R. 2231’s is Taxation.
hr2231/policy-areas.txtConstitutional authority
The clause the sponsor cites as Congress’s power to enact H.R. 2231, as entered in the Congressional Record.
[Congressional Record Volume 171, Number 50 (Tuesday, March 18, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. TENNEY:H.R. 2231.Congress has the power to enact this legislation pursuantto the following:Article I[Page H1173]
Source: congress.gov · legiscan.com
