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S 1171 104th Congress Senate Taxation Agriculture and Food Animals Business losses Commerce Horse racing Horses Income tax Partnerships Small business Sports and Recreation Stockholders Tax credits Tax deductions

Equine Tax Fairness Act of 1995

Introduced: August 10, 1995 Introduced by: McConnell, Mitch Republican · Kentucky See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 10, 1995
Read twice and referred to the Committee on Finance.
Aug 10, 1995
Sponsor introductory remarks on measure. (CR S12270-12271)
Aug 10, 1995
Introduced in Senate
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 Plain-English summary Congressional Research Service

Equine Tax Fairness Act of 1995 - Amends Internal Revenue Code provisions limiting passive activity losses and credits to modify the definition of material participation with respect to the treatment of equine activities (breeding, racing, or showing horses).

What's happening now August 10, 1995

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2199 Identical bill Equine Tax Fairness Act of 1995
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1171: Equine Tax Fairness Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-S-1171/
MLA
"S. 1171: Equine Tax Fairness Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-1171/.
Bluebook (legal)
S. 1171, 104th Cong. (2026), https://openamerica.io/bill/104-S-1171/.
Markdown link
[S. 1171: Equine Tax Fairness Act of 1995](https://openamerica.io/bill/104-S-1171/)
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