# 114-hr-3672: Equine Tax Parity Act

114-hr-3672, Equine Tax Parity Act, 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-3672
- 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-3672
- Congress: 114
- Title: Equine Tax Parity Act
- 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

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).

## 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-3672 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3672)

## 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-3672 (as of 2025-11-18).