Equine Tax Parity Act of 2017
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Equine Tax Parity Act of 2017
This bill amends the Internal Revenue Code, with respect to the preferential tax treatment of gains and losses from the sale of depreciable property used in a trade or business, to eliminate "horses" from the definition of "livestock" (thus making the 24-month holding period requirement for livestock inapplicable to horses and allowing horses to be treated as capital assets subject to the existing 1-year holding period requirement).
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1805: Equine Tax Parity Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1805/
"H.R. 1805: Equine Tax Parity Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1805/.
H.R. 1805, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1805/.
[H.R. 1805: Equine Tax Parity Act of 2017](https://openamerica.io/bill/115-HR-1805/)