Only accelerate when a business may deduct certain deductions and not whether the costs are deductible in the first place. However, the most costly of what i term general business incentives is also likely the most popular. Im going to show you in just a minute. The most popular because it has such an overwhelming number of cosponsors in both bodies. That is the shortline tax credit. This provision offers a tax ched to shortline railroads for qualified maintenance expenditures. This credit isnt available to the largest railroads, what we call the class one railroads. This credit benefits smaller railroads that are critically important for farmers and many manufacturers to get their products to the global markets. For example, in my state of iowa, according to a recent data from the american short line and Regional Railroad association, there are nine short lines and Regional Railroads. This credit isnt just supported by an and important to the railroads themselves. Its also supported b