I 
112TH CONGRESS 
1ST SESSION H. R. 2091 
To amend the Internal Revenue Code of 1986 to provide incentives to encour-
age investment in the expansion of freight rail infrastructure capacity 
and to enhance modal tax equity. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 2, 2011 
Mr. BOSWELL introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
incentives to encourage investment in the expansion of 
freight rail infrastructure capacity and to enhance modal 
tax equity. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Freight Rail Infra-
structure Capacity Expansion Act of 2011’’. 
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SEC. 2. CREDIT FOR FREIGHT RAIL INFRASTRUCTURE CA-
PACITY EXPANSION PROPERTY. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business-related credits) is amended by 
adding at the end the following new section: 
‘‘SEC. 45S. FREIGHT RAIL CAPACITY EXPANSION CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the freight rail capacity expansion credit determined under 
this section for the taxable year is an amount equal to 
25 percent of the cost of the following property placed in 
service during the taxable year: 
‘‘(1) New qualified freight rail infrastructure 
property. 
‘‘(2) Qualified locomotive property. 
‘‘(b) NEW QUALIFIED FREIGHT RAIL INFRASTRUC-
TURE PROPERTY.—For purposes of this section— 
‘‘(1) IN
GENERAL.—The term ‘new qualified 
freight rail infrastructure property’ means qualified 
freight rail infrastructure property— 
‘‘(A) the construction or erection (or in the 
case of bridges and tunnels, any eligible bridge 
or tunnel replacement or expansion pursuant to 
paragraph (2)) of which is completed after the 
effective date of this section, or 
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‘‘(B) which is acquired by the taxpayer 
after such date, but only if the original use of 
such property commences with the taxpayer. 
‘‘(2) EXCEPTION
FOR
PROPERTY
REPLACING 
PROPERTY AT EXISTING LOCATION.—The term ‘new 
qualified freight rail infrastructure property’ does 
not include property which is replacing existing 
qualified freight rail infrastructure property if the 
replacement property is located at the site of the ex-
isting property. The preceding sentence shall not 
apply to the replacement or expansion of a bridge or 
tunnel to allow for additional clearance, track, or 
other capacity enhancement where such clearance, 
track, or other capacity enhancement did not pre-
viously exist. 
‘‘(3) QUALIFIED
FREIGHT
RAIL
INFRASTRUC-
TURE PROPERTY.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
freight rail infrastructure property’ means 
property, whether or not owned by a railroad, 
used in the movement of freight by rail— 
‘‘(i) the cost of which is chargeable to 
capital account (determined without regard 
to section 179F), and 
‘‘(ii) which constitutes— 
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