Well, this may be a little off Bobert's track, but NASCAR is important to the American economy.

Look at all those people spending money at the track. All those automotive parts, autobody and special tire companies that provide the wherewithall as well as their products.
All those guys driving and servicing the cars and preparing the track and making hot dogs and stuff and charging at the parking lots.
All those out there in TV land- broadcasting and advertizing gas and engine-clean and car sales and whatever.
$$40 million is damn cheap for something that generates all those jobs and taxes. We need more NASCARS, not less.

And love those earmarks! They are the means by which the legislators fill the demands of their home state voters and supporters; the bill itself is just a vehicle.