H.R. 4001 · 112th Congress

To amend the Internal Revenue Code of 1986 to allow partnerships invested in infrastructure property to be treated as publicly traded partnerships, to reduce the depreciation recovery periods for such property, and for other purposes.

Stage
In committee
Introduced
2012-02-09
Latest action
2012-02-09 · Introduced in House

Subjects

Income tax deductions
Aviation and airports
Oil and gas
Taxation
Broadcasting, cable, digital technologies
Electric power generation and transmission
Railroads
Water use and supply
Solid waste and recycling
Telephone and wireless communication
Marine and inland water transportation
Business investment and capital
Navigation, waterways, harbors
Pipelines
Roads and highways
Infrastructure development