Skip to main content
HR 4786 116th Congress House Taxation Business investment and capital Income tax deductions Mammals Professional sports

Race Horse Cost Recovery Act of 2019

Introduced: October 22, 2019 Introduced by: Barr, Andy Republican · Kentucky See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 22, 2019
Referred to the House Committee on Ways and Means.
Oct 22, 2019
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.

 Plain-English summary Congressional Research Service

Race Horse Cost Recovery Act of 2019

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, 2018, and race horses placed in service after December 31, 2017, that are more than two years old when placed in service by the purchaser.)

What's happening now October 22, 2019

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4786: Race Horse Cost Recovery Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-4786/
MLA
"H.R. 4786: Race Horse Cost Recovery Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-4786/.
Bluebook (legal)
H.R. 4786, 116th Cong. (2026), https://openamerica.io/bill/116-HR-4786/.
Markdown link
[H.R. 4786: Race Horse Cost Recovery Act of 2019](https://openamerica.io/bill/116-HR-4786/)
Report a problem