"Railroads Got Something" Fiscal Cliff

Now that we are "running the movie backwards" (or the video on rewind) regarding the Fiscal Cliff (anyone about to think Obama will veto the legislation?), let us note that during the 5AM CT hour, CBS Radio News reported that there is a provision within such for railroads. CBS dismissed it "even under crisis conditions somebody will always find a piece of pork to throw in the pot".

I must wonder what is that provision; what area of the industry does it affect, for even if 90% of railroading is all about freight traffic, "John Q" still thinks of railroading as passenger trains. Therefore, I'm placing my bet the provision is passenger related.

Amtrak, commuter agencies, freight (in which please excuse my off topic origination), anyone?

Enquiring mind wants to know.

Mr. Keller, I stand informed and corrected.

To add to our body of knowledge, the (presumably to be) enacted legislation is titled “American Taxpayer Relief Act of 2012”; here is a link to the legislation including the Section 306, as captioned by Mr. Keller, appertaining Short Line railroads:

http://thomas.loc.gov/home/gpoxmlc112/h8_eas.xml