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OCR: final two years of deliberations By then. the section asa whole had laken near-final form Proponents and opponents had actively debated which state taxing pract tices violate the Act pur which would not Congress had largely 5cttled those significant policy issues The -year period thus lays essential for understanding subsection (b){4), providing criticai insight into SEA added the limited asodrnt it. was to serve The Initial Railroad Industry Requests for Legisiation Section 11503 the 4ct had its origins in the "DOYLE REPORT rational transportatiou policy study 86th Congress, one portion of which addressed discriminatory state vatorem property taxation Of railroad land and rights -of-way The report concluded that States commonly assessed land 10 railroads AT proportion of fuJ1 value [asses ...