An Act amending the act of March 27, 1980 (P. L. 60, No. 24), entitled "An act amending the act of March 4, 1971 (P. L. 6, No. 2), entitled 'An act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon; *** establishing a credit against gross receipts tax for railroad expenditures on maintenance of right-of-way improvements and imposing restrictions on such credit," further providing for the expiration of the act.