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Railroad Track Maintenance Tax Credit
The Railroad Track Maintenance Tax Credit, also known as the 45G Tax Credit, is a federal income tax credit for track maintenance conducted by short lines and regional railroads in the United States. The credit granted an amount equal to 50% of qualified track maintenance expenditures and other qualifying railroad infrastructure projects. It was inserted into the tax code by the American Jobs Creation Act of 2004, and was taken into effect on January 1, 2005 with an expiration date of December 31, 2009. Following the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, signed into law on December 17, 2010, the tax credit was retroactively extended for 2010 and the expiration date moved to January 1, 2012. United States fiscal cliff legislation retroactively reinstated the tax credit for 2012 when signed into law January 2, 2013. The tax credit was effective thru December 31, 2013. 〔(【引用サイトリンク】title= Fiscal Cliff legislation restores tax credit for short lines rail infrastructure )〕
==Background==
In the United States, short line and regional railroads grew exponentially following railroad deregulation 1980. By 2005 there were more than 500 railroads of this nature, serving small and mid-sized towns that otherwise would have lost rail service. These railroads were responsible for supporting more than 11,000 industrial sites, making them critically important to the local economies of the regions they serve.〔 Maintenance costs for rail infrastructure is often expensive and difficult for low income railroads to cover, as a result some railroads partnered with the companies they served in order to fund maintenance. In order to assist the railroads with maintaining their infrastructure, the Railroad Track Maintenance Tax Credit was created. With more than $330 million in shortline infrastructure investment made annually, credits of $165 million would be placed back in the hands of the railroads and shippers through the tax credit.
Highway and road infrastructure is maintained by federal and state governments. Freight rail infrastructure is maintained by private sector investments. Short lines use approximately 184 million gallons of fuel to move 10 million carloads of freight annually. Trucks would require 540 million gallons to move the same freight. Short lines keep 30 million truckloads per year off the highway.〔(【引用サイトリンク】title= Short line Tax Credit Extension )〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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