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119th CongressH. R. 1113

Introduced in House

Race Horse Cost Recovery Act of 2025

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the Race Horse Cost Recovery Act of 2025.

SEC. 2. THREE-YEAR DEPRECIATION FOR RACE HORSESTrack this section →

(a) In general Section 168(e)(3)(A)(i) of the Internal Revenue Code of 1986 is amended to read as follows: (i) any race horse,. (b) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2022.

•HR 1113 IHText from GovInfo