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HR 1804 115th Congress House

Race Horse Cost Recovery Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to allow a 3-year recovery period for all race horses.

Introduced: March 30, 2017 Introduced by: Barr, Andy Republican · Kentucky See on congress.gov
Taxation Business investment and capitalIncome tax deductionsMammalsProfessional sports
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 30, 2017
Referred to the House Committee on Ways and Means.
Mar 30, 2017
Introduced in House
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 Latest action March 30, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Race Horse Cost Recovery Act of 2017

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, 2017, and race horses placed in service after December 31, 2016, that are more than two years old when placed in service by the purchaser.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1804: Race Horse Cost Recovery Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1804/
MLA
"H.R. 1804: Race Horse Cost Recovery Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1804/.
Bluebook (legal)
H.R. 1804, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1804/.
Markdown link
[H.R. 1804: Race Horse Cost Recovery Act of 2017](https://openamerica.io/bill/115-HR-1804/)
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