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H.R. 4786

Race Horse Cost Recovery Act of 2019

Race Horse Cost Recovery Act of 2019

This bill amends the Internal Revenue Code to modify the accelerated depreciation allowance for race horses to allow a three-year recovery period for any race horse. (Current law limits the three-year recovery period to race horses placed in service before January 1, 2018, and race horses placed in service after December 31, 2017, that are more than two years old when placed in service by the purchaser.)

Referred to the House Committee on Ways and Means.

Rep. Barr, Andy [R-KY-6](R-KY)Sponsor
1committees3actions4subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Race Horse Cost Recovery Act of 2019 — Informed