,i  #aadth ,,congress  #ast ,session    
,h4 ,r4 #cfgb  ,,in ,,the ,,house ,,of  
,,representatives  ,october #a1 #bjae   
,mr4 ,barr introduced the following     
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to reduce the holding   
period used to determine whether horses 
are section #abca assets to #ab months4 
#a4 ,short title ,this ,act may be cited
 as the ,equine ,tax ,parity ,act4  #b4 
,reduction of holding period to #ab     
months for purposes of determining      
whether horses are section #abca assets 
7a7 ,in general ,section                
#abca7;b77#c77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking and horses4  7b7 ,effective    
date ,the amendment made by this section
 shall apply to taxable years beginning 
after ,december #ca1 #bjae4