The Law addresses the transportation sector, which is the sector with the highest share of emissions in Costa Rica. It modernises the Costa Rican Railroad Institute (INCOFER) and allows it to take on debt up to a maximum equivalent to 40 per cent of its assets, in order to build an electric train network, with the objective of reducing greenhouse gas emissions in the transport sector.
 The full name of the law is: Fortalecimiento del Instituto Costarricense de Ferrocarriles (INCOFER) y Promoción del Tren Eléctrico Interurbano de la Gran Area Metropolitana.