Equine Equity Act of 2005
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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.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4151: Equine Equity Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4151/
"H.R. 4151: Equine Equity Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4151/.
H.R. 4151, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4151/.
[H.R. 4151: Equine Equity Act of 2005](https://openamerica.io/bill/109-HR-4151/)