119th Congress · introduced in the Senate · May 14, 2025
Motorsports Fairness and Permanency Act of 2025
Official title from Congress.gov
Latest action (May 14, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
18 citations.
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · amended · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$395,000
Spent on own lobbying
S. 1763/ HR 2231, Motorsports Fairness and Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Oct 8, 2026 · issue area: Taxation/Internal Revenue Code
$365,000
Spent on own lobbying
S. 1763/ HR 2231, Motorsports Fairness and Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Aug 5, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 14, 2026 · issue area: Taxation/Internal Revenue Code
$395,000
Spent on own lobbying
S. 1763/ HR 2231, Motorsports Fairness and Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$395,000
Spent on own lobbying
S. 1763/ HR 2231, Motorsports Fairness and Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 19, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Mar 5, 2026 · issue area: Taxation/Internal Revenue Code
$395,000
Spent on own lobbying
S. 1763/ HR 2231, Motorsports Fairness and Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 18, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 17, 2026 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Nov 29, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 19, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025; FY2025 budget reconciliation process.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION FOR STOCK CAR AUTO RACING · lobbying firm or registrant: FEDERAL CITY STRATEGIES
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Aug 9, 2025 · issue area: Taxation/Internal Revenue Code
$30,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes: HR 2231/S.1763
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ACCUS · lobbying firm or registrant: OGR
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 19, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
Issues related to the tax treatment of motorsports entertainment complexes; H.R.2231/S.1763, Motorsports Fairness and Permanency Act of 2025; FY2025 budget reconciliation process.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SPECIALTY EQUIPMENT MARKET ASSOCIATION · lobbying firm or registrant: SPECIALTY EQUIPMENT MARKET ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 18, 2025 · issue area: Taxation/Internal Revenue Code
$350,000
Spent on own lobbying
…estment Growth Now Act S 601, Estate Tax Rate Reduction Act HR 703, Main Street Tax Certainty Act S 559/ HR 1347, AIMM Act S 587/ HR 1301, Death Tax Repeal Act S. 1763, HR 2231, Motorsports Fairness and Permanency Act H. Res. 206, Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code o…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing