EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.

SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.(a) In General.—Subsection (f) of section 45G is amended by striking “January 1, 2012” and inserting “January 1, 2014”.(b) Effective Date.—The amendment made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2011.