United States · Bill · S
S. 675 (105th)
Equine Tax Fairness Act of 1997
Introduced
1 May 1997
Last action
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Equine Tax Fairness Act of 1997 - Amends Internal Revenue Code provisions limiting passive activity losses and credits to modify the definition of material participation with respect to the treatment of equine activities (breeding, racing, or showing horses).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 1 May 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 May 1997
Introduced in Senate
summary · EN · 1 May 1997
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/senate-bill/675
- Open data entity: https://api.congress.gov/v3/bill/105/s/675