# 119-hr-1113: Race Horse Cost Recovery Act of 2025

119-hr-1113, Race Horse Cost Recovery Act of 2025, is a 119th Congress bill sponsored by Rep. Barr, Andy [R-KY-6] (R-KY); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1113
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1113
- Congress: 119
- Title: Race Horse Cost Recovery Act of 2025
- Status: introduced
- Introduced: 2025-02-07
- Sponsor: Rep. Barr, Andy [R-KY-6] (R-KY)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Classifies race horses as three-year depreciable property.** The Race Horse Cost Recovery Act of 2025 would amend the Internal Revenue Code to treat race horses as 3-year property for depreciation. That change would let owners accelerate tax deductions for costs to acquire or place race horses in service. The provision would apply to race horses placed in service after December 31, 2022.

## Cosponsors (1)

- Rep. McGarvey, Morgan [D-KY-3] (D-KY), 2025-02-07T00:00:00.000Z

## Provisions PRIA read

- Faster tax write-offs for race horse owners: benefit, high. If enacted, race horses would be treated as 3-year property for taxes. Owners and racing businesses could write off the cost over three years, instead of longer. This would speed up deductions and lower near-term taxable income. It would apply to horses placed in service after December 31, 2022. Th…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-2405: The White Oak Resilience Act

## Sources
- [119-hr-1113 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1113)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-2405: The White Oak Resilience Act](https://policyrisk.com/legislation/119-hr-2405)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1113 (as of 2025-12-21).