United States · Bill · HR
H.R. 3672 (114th)
Equine Tax Parity Act
Introduced
1 October 2015
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
12 August 2025
Summary
Equine Tax Parity Act 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).
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 1 October 2015
Introduced in House (PDF)
Introduced in House · EN · 1 October 2015
Introduced in House
summary · EN · 1 October 2015
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/114th-congress/house-bill/3672
- Open data entity: https://api.congress.gov/v3/bill/114/hr/3672