Sec. 3. Report on the qualified freight railcar credit
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Not later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate), shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report on activity with respect to the qualified freight railcar credit under section 36D of the Internal Revenue Code of 1986. The report submitted under subsection
(a)shall contain information with respect to the following: The number of times the credit was claimed. The number of railcars scrapped as a result of the credit. The number of new railcars entered into contract as a result of the credit. The number of new railcars built as a result of the credit. The number of facilities modified as a result of the credit.