45G Calculator

Track Maintenance Credit Calculator

Below is our 45G tax credit calculator.  This calculator can give you an estimate of how the railroad track maintenance credit can work for you, based on your miles of track and the amount you spend on maintenance each year. 

To use this calculator, enter the number of miles your shortline railroad operates.  Then enter the amount of money you spent on qualified maintenance.  Shippers and suppliers, if you know the mileage of the railroad you ship on or sell material to, and the amount they spend on maintenance, you can use this calculator to find out if that railroad may have miles (tax credits) to sell to you.

The results will show you how much you could get back from this credit based on your maintenance expenses, what the maximum amount is that you can claim from the credit, and whether you have miles (credits) you may be able to trade or whether you could benefit from obtaining additional miles (credits). 


Tentative Railroad Track Maintenance Credit is equal to 50% of your qualified track maintenance.

Cap on Tax Credit @ $3500/mile of track shows you the maximum amount of credits you could claim based on your track mileage.

Tax Credit Available for Transfer shows you the amount of money you may be eligible to get back from the credit but are not using.  This is the value of the credit you have remaining shown in dollars - or the amount of credits, in dollars, you could transfer to another railroad, shipper or supplier.

Miles Available for Transfer expressed as $3500/mile shows you how many miles you may have available to trade to another railroad, shipper or supplier.  This is the value of the credit you have available shown in the number of miles you could trade.

Tax Credit to be gained shows you the amount of money you are not utilizing for the 45G tax credit.  If there is an amount in this field, you could be obtaining additional credits from another railroad.

Miles Available to obtain from another railroad expressed as $3500/mile shows you how many additional tax credit miles you may be able to purchase.

This calculator provides an estimate of how you may be able to use the 45G tax credit and what you could gain from trading it.  The results above are estimates only and may not reflect your individual income and tax situation.  Contact your tax advisor to see exactly how the 45G tax credit may work for your company.  If you have determined that your company is eligible for this credit, contact us to arrange the purchase or sale of your credits, and to complete the necessary assignment paperwork.