119-HR1113
Race Horse Cost Recovery Act of 2025
Last action was on 2-7-2025
SenateCurrent status is Referred to the House Committee on Ways and Means.
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119th CONGRESS
1st Session
H. R. 1113
1. Short title2. Three-year depreciation for race horses1. Short title
This Act may be cited as the "Race Horse Cost Recovery Act of 2025".
2. Three-year depreciation for race horses
(a) In general - Section 168(e)(3)(A)(i) of the Internal Revenue Code of 1986 is amended to read as follows:
(i) - any race horse,
(b) Effective date - The amendments made by this section shall apply to property placed in service after December 31, 2022.