# 114-hr-3671: Race Horse Cost Recovery Act of 2015

114-hr-3671, Race Horse Cost Recovery Act of 2015, is a 114th Congress bill sponsored by Rep. Barr, Andy [R-KY-6] (R-KY); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-3671
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-3671
- Congress: 114
- Title: Race Horse Cost Recovery Act of 2015
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-10-01
- Sponsor: Rep. Barr, Andy [R-KY-6] (R-KY)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Race Horse Cost Recovery Act of 2015 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 depreciation to race horses placed in service before January 1, 2015, and race horses that are more than two years old if placed in service after December 31, 2014.)

## Related bills

- 114-hr-6176: Export Control Reform Act
- 114-hr-6100: Protect Family Farms and Businesses Act
- 114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act
- 114-hr-5989: United States and Israel Space Cooperation Act
- 114-hr-5942: Dialysis PATIENTS Demonstration Act of 2016
- 114-hr-5931: Prohibiting Future Ransom Payments to Iran Act

## Sources
- [114-hr-3671 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3671)

## Related
- [114-hr-6176: Export Control Reform Act](https://policyrisk.com/legislation/114-hr-6176)
- [114-hr-6100: Protect Family Farms and Businesses Act](https://policyrisk.com/legislation/114-hr-6100)
- [114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act](https://policyrisk.com/legislation/114-hr-6094)
- [114-hr-5989: United States and Israel Space Cooperation Act](https://policyrisk.com/legislation/114-hr-5989)
- [114-hr-5942: Dialysis PATIENTS Demonstration Act of 2016](https://policyrisk.com/legislation/114-hr-5942)
- [114-hr-5931: Prohibiting Future Ransom Payments to Iran Act](https://policyrisk.com/legislation/114-hr-5931)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-3671 (as of 2025-11-18).