118th Congress · HOUSE BILLBILL

H.R. 2926Race Horse Cost Recovery Act of 2023

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

Taxation
Introduced Apr 27, 2023
Last action Apr 27, 2023
Pipeline · Bill → Law
Step 1
Introduced
Apr 27, 2023
Step 2
Referred
Apr 27, 2023
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

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, 2022, and race horses placed in service after December 31, 2021, that are more than two years old at the time they are placed in service.)

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Apr 27, 2023
Introduced in House
Apr 27, 2023
Referred to the House Committee on Ways and Means.