; and (2) by amending subparagraph (B) to read as follows: (B) the estimated useful life of the rail equipment or facilities to be acquired, rehabilitated, improved, developed, or established, including civil works such as cuts and fills, bridges, tunnels, yards, buildings and other long-lived assets. . 8. Leveraging existing Federal infrastructure programs Section 502 of the Railroad Revitalization and Regulatory Reform Act of 1976 ( 45 U.S.C. 822 ) is amended by adding at the end the following: (n) Non-Federal share The proceeds of a secured loan under this title, if such loan is repayable from non-Federal funds, shall not be considered Federal funds. Such loan funds shall be accepted for payment of the non-Federal share of project costs under law, including for any projects receiving funding under title 23 or 49 of the United States Code. .