Skip to main content
HR 1174 106th Congress House

To amend the Internal Revenue Code of 1986 to reduce from 24 months to 12 months the holding period used to determine whether horses are assets described in section 1231 of such Code.

Introduced: March 17, 1999 See on congress.gov
Taxation
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 17, 1999
Referred to the House Committee on Ways and Means.
Mar 17, 1999
Sponsor introductory remarks on measure. (CR E458)
Mar 17, 1999
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 17, 1999

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1174: To amend the Internal Revenue Code of 1986 to reduce from 24 months to 12 months the holding period used to determine whether horses are assets described in section 1231 of such Code.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1174/
MLA
"H.R. 1174: To amend the Internal Revenue Code of 1986 to reduce from 24 months to 12 months the holding period used to determine whether horses are assets described in section 1231 of such Code.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1174/.
Bluebook (legal)
H.R. 1174, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1174/.
Markdown link
[H.R. 1174: To amend the Internal Revenue Code of 1986 to reduce from 24 months to 12 months the holding period used to determine whether horses are assets described in section 1231 of such Code.](https://openamerica.io/bill/106-HR-1174/)
Report a problem