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HR 4151 109th Congress House Taxation Agricultural credit Agricultural subsidies Agriculture and Food Animal breeding Animals Capital gains tax Depreciation and amortization Disaster loans Disaster relief Economics and Public Finance Emergency Management Federally-guaranteed loans Feeds Government lending Horse racing Horses Income tax Livestock Sports and Recreation

Equine Equity Act of 2005

Introduced: October 26, 2005 See on congress.gov
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 26, 2005
Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Oct 26, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Equine Equity Act of 2005 - Amends the Internal Revenue Code to: (1) treat any race horse as three-year property for depreciation purposes; and (2) reduce to 12 months the holding period for capital gains treatment of horses.

Directs the Secretary of Agriculture to include horses in livestock assistance, compensation, or feed programs. Amends certain agricultural acts to qualify horses for disaster and other assistance programs.

Amends the Consolidated Farm and Rural Development Act to qualify horse breeders for emergency loans under the agricultural credit program.

What's happening now October 26, 2005

Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4151: Equine Equity Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4151/
MLA
"H.R. 4151: Equine Equity Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4151/.
Bluebook (legal)
H.R. 4151, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4151/.
Markdown link
[H.R. 4151: Equine Equity Act of 2005](https://openamerica.io/bill/109-HR-4151/)
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