As taxes are raised to screw everyone but members of Congress, and corporations, I found a way to get some relief. I am forming a corporation to build a racetrack, maintain a railway and film it as a documentary. 1. Sec. 312 extends the “seven year recovery period for motorsports entertainment complex property”, which is to say it allows anyone who builds a racetrack and associated facilities to get tax breaks on it. This one was projected to cost $43 million over two years. 2. Sec. 306 provides tax credits to certain railroads for maintaining their tracks. This is worth roughly $165 million a year. 3. Sec. 317 is an Extension of special expensing rules for certain film and television productions filmed in the United States. It’s a relatively straightforward subsidy to Hollywood studios, and according to the Joint Tax Committee, was projected to cost $150 million for 2010 and 2011. Good to see Congress can agree on something.