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The tax credit originated with the American Jobs Creation Act of 2004. The credit was capped at $3,500 per mile of track, with eligibility for Class II and Class III railroads, any shippers who transport property using a Class II or Class III railroad, and companies that perform maintenance on or provide material to qualified railroads. [3]
As of 2021, a Class II railroad in the United States has an operating revenue greater than $39.2 million but less than $489.9 million. [ 3 ] Current Class II railroads
The Fort Smith Railroad (reporting mark FSR) is a Class III short-line railroad headquartered in Fort Smith, Arkansas. FSR operates 18 miles (29 km) of line in Arkansas from Fort Smith (where it interchanges with Kansas City Southern Railway , Union Pacific Railroad , and Arkansas and Missouri Railroad ) to Fort Chaffee .
Class I railroads had an annual operating revenue of at least $1 million, while Class III railroad incomes were under $100,000. Railroads in both classes were subject to reporting requirements on a quarterly or annual schedule. In 1925, the ICC reported 174 Class I railroads, 282 Class II railroads, and 348 Class III railroads. [1]
At that time, Article X of the Texas Constitution required all railroads operating in the state to be headquartered in Texas. [4] By 1897, the T&FS had extended its rails 85 miles from Wilton north to Mena, Arkansas, as well as 29 miles southward from Texarkana to the Arkansas-Louisiana border, where it joined KCP&G rails leading to Shreveport.
Amtrak (National Railroad Passenger Corporation) AN: Apalachicola Northern Railroad → AN Railway: ANC: Atlantic and North Carolina Railroad: ANE: Abbotsford and Northeastern Railroad: AN&N: Anthony and Northern Railway: ANR: Angelina and Neches River Railroad: ANY: Athabasca Northern Railway: AO: Appalachian and Ohio Railroad: AOK: Arkansas ...
The Arkansas and Missouri Railroad (reporting mark AM) is a Class III short-line railroad headquartered in Springdale, Arkansas. The A&M, as it is known, operates 139.5 miles (224.5 km) of line from Fort Smith, Arkansas to Monett, Missouri .
The Arkansas Public Service Commission (APSC) regulates the service and rates of those utilities subject to its jurisdiction in the State of Arkansas, United States. It was originally created by the Arkansas General Assembly on March 11, 1899, as the Arkansas Railroad Commission and was limited to regulating the railroads .