High-Speed Rail Investment Act of 2001

High-Speed Rail Investment Act of 2001 - Amends the Internal Revenue Code to allow a tax credit (to be included in gross income as interest) to holders of qualified Amtrak bonds issued by the National Railroad Passenger Corporation.

Requires, with exceptions, State matching contributions for qualifying projects, which shall be used to redeem project-specific bonds, and if amounts remain, to fund other projects or bonds. Treats such contributions as tax-exempt facility bonds. Eliminates, for tax exemption for purposes, the governmental ownership requirement for mass commuting facility bonds.

Authorizes the Secretary of Transportation to allocate bond funds for Alaska Railroad issuances.

Requires the Corporation to annually submit a multi-year capital spending plan.