additional tax

(1) In this subsection— (A) “additional tax” means a tax or fee— (i) on the acquisition, improvement, ownership, or operation of personal property by Amtrak; and (ii) on real property, except a tax or fee on the acquisition of real property or on the value of real property not attributable to improvements made, or the operation of those improvements, by Amtrak. (B) “Amtrak” includes a rail carrier subsidiary of Amtrak and a lessor or lessee of Amtrak or one of its rail carrier subsidiaries.


49 USC § 24301(k)(1)

Scoping language

In this subsection
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