,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #acfh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #f1 #bjag,mr4    
,blum5au] 7= himself1 ,mrs4 ,davis (    
,cali=nia1 ,mr4 ,bey]1 ,ms4 ,mi*elle    
,lujan ,gri%am ( ,new ,mexico1 ,mr4     
,grijalva1 ,ms4 ,roybal-,all>d1 ,mr4    
,connolly1 ,mr4 ,keat+1 ,ms4 ,lee1 ,ms4 
,spei]1 ,ms4 ,%ea-,port]1 ,mr4 ,crd5as1 
,mr4 ,pet]s1 ,mr4 ,cicill9e1 ,ms4 ,eddie
 ,b]nice ,johnson ( ,texas1 ,mr4 ,br5dan
 ,f4 ,boyle ( ,p5nsylvania1 ,mr4 ,wel*1 
,mr4 ,meeks1 ,mr4 ,pocan1 ,ms4 ,wass]man
 ,s*ultz1 ,mr4 ,deut*1 ,ms4 ,p+ree1 ,mr4
 ,s*rad]1 ,ms4 ,titus1 ,mr4 ,cri/1 ,mr4 
,smi? ( ,wa%+ton1 ,mr4 ,huffman1 ,mr4   
,coh51 ,mr4 ,langev91 ,mr4 ,quigley1    
,ms4 ,s*ak[sky1 ,mr4 ,o',hall]an1 ,mr4  
,t$ ,lieu ( ,cali=nia1 ,ms4 ,jackson    
,lee1 & ,mr4 ,rask97 introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means1 & 9 addition to !       
,committees on ,agriculture1 & ,en]gy & 
,comm]ce1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      

consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to require ! ,secret>y (      
,agriculture to make publicly available 
c]ta9 regulatory records relat+ to !    
adm9i/ration ( ! ,animal ,welf>e ,act & 
! ,horse ,protection ,act1 to am5d !    
,int]nal ,rev5ue ,code ( #aihf to       
provide = ! use ( an alt]native         
depreciation sy/em = taxpay]s violat+   
rules "u ! ,animal ,welf>e ,act & !     
,horse ,protection ,act1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,animal ,welf>e            
,acc\ntability & ,transp>5cy ,act4  #b4 
,public availability ( regulatory       
records ,not)/&+ any o!r provision (    
law1 n lat] ?an #ij days aft] ! date (  
enactm5t ( ?is ,act1 ! ,secret>y (      
,agriculture 7ref]r$ to 9 ?is section z 
! ,secret>y7 %all ma9ta9 & promptly make
 available to ! public 9 an onl9e       
se>*able database 9 a ma*9e-readable    
=mat on ! website ( ! ,dep>tm5t (       
,agriculture in=mation relat+ to !      

adm9i/ration ( ! ,animal ,welf>e ,act   
7#g ,u4,s4,c4 #baca et seq47 & ! ,horse 
,protection ,act 7#ae ,u4,s4,c4 #ahba et
 seq471 includ+--  7#a7 ! entirety ( ea*
 report ( any inspection conduct$1 &    
record ( any en=cem5t action tak51 "u-- 
7,a7 ei!r ( ^? ,acts2 or  7,b7 any      
regulation issu$ "u ^? ,acts2  7#b7 )   
respect to ! ,animal ,welf>e ,act-- 7,a7
 ! entirety ( ea* annual report submitt$
 by a rese>* facility "u section #ac ( t
 ,act 7#g ,u4,s4,c4 #badc72 &  7,b7 !   
"n1 address1 & lic5se or regi/ration    
numb] ( ea* rese>* facility1 exhibitor1 
deal]1 & o!r p]son or e/abli%m5t--  7i7 
lic5s$ by ! ,secret>y "u section #c or  
#ab ( t ,act 7#g ,u4,s4,c4 #bacc1       
#badb72 or  7ii7 regi/]$ ) ! ,secret>y  
"u section #f ( t ,act 7#g ,u4,s4,c4    
#bacf72 &  7#c7 ) respect to ! ,horse   
,protection ,act1 ! "n & address (--    
7,a7 any p]son t is lic5s$ to conduct   
any inspection "u section #d7;c7 ( t    
,act 7#ae ,u4,s4,c4 #ahbc7;c772 or  7,b7
 any organization or association t is   

lic5s$ by ! ,dep>tm5t ( ,agriculture to 
promote horses ?r\gh--  7i7 ! %[+1      
exhibit+1 sale1 auction1 or regi/ry (   
horses2 or  7ii7 ! conduct ( any        
activity t contributes to ! advancem5t (
 horses4  #c4 ,use ( alt]native         
depreciation sy/em = taxpay]s violat+   
c]ta9 animal protection rules  7a7 ,9   
g5]al ,section #afh7;g77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 & at ! end ( subp>agraph 7,d71 by      
ins]t+ & at ! end ( subp>agraph 7,e71 & 
by ins]t+ aft] subp>agraph 7,e7 ! foll[+
 new subp>agraph3  7,f7 any prop]ty     
plac$ 9 s]vice by a disqualifi$ taxpay] 
dur+ an applicable p]iod1  4  7b7       
,def9itions ,section #afh7;g7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#h7 ,disqualifi$ taxpay]2 applicable   
p]iod ,= purposes ( p>agraph 7#a77;,f7--
 7,a7 ,disqualifi$ taxpay]  7i7 ,9 g5]al
 ,! t]m disqualifi$ taxpay] means any   
taxpay] if su* taxpay]--  7,i7 has be5  
assess$ a civil p5alty "u section       

#ai7;b7 ( ! ,animal ,welf>e ,act 7#g    
,u4,s4,c4 #badi7;b77 or section #f7;b7 (
 ! ,horse ,protection ,act 7#ae         
,u4,s4,c4 #ahbe7;b77 & ei!r ! p]iod =   
seek+ judicial review ( ! f9al ag5cy    
action has laps$ or !re has be5 a f9al  
judgm5t ) respect to an appeal ( su*    
assessm5t1 or  7,,ii7 has be5 convict$  
"u section #ai7;d7 ( ! ,animal ,welf>e  
,act 7#g ,u4,s4,c4 #badi7;d77 or section
 #f7;a7 ( ! ,horse ,protection ,act 7#ae
 ,u4,s4,c4 #ahbe7;a77 & !re is a f9al   
judgm5t ) respect to su* conviction4    
7ii7 ,aggregation rules ,all p]sons     
treat$ z a s+le employ] "u subsection   
7a7 or 7b7 ( section #eb1 or subsection 
7m7 or 7o7 ( section #dad1 %all be      
treat$ z "o taxpay] = purposes ( ?is    
subp>agraph4  7,b7 ,applicable p]iod ,! 
t]m applicable p]iod means1 ) respect to
 any violation describ$ 9 subp>agraph   
7,a71 ! #e-taxable-ye> p]iod beg9n+ ) ! 
taxable ye> 9 :i* ! p]iod = seek+       
judicial review ( a civil p5alty        
describ$ 9 subp>agraph 7,a77i7 has laps$

 or 9 :i* !re has be5 a f9al judgm5t    
ent]$ ) respect to ! violation1 :i*ev]  
is e>li]4  4  7c7 ,con=m+ am5dm5t ,! la/
 s5t5ce ( section #agi7;d77#a7 is am5d$ 
by ins]t+ or any prop]ty plac$ 9 s]vice 
by a disqualifi$ taxpay] 7z def9$ 9     
section #afh7;g77#h77;,a77 dur+ an      
applicable p]iod 7z def9$ 9 section     
#afh7;g77#h77;,b77 aft] section #ej7;b74
  7d7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to prop]ty    
plac$ 9 s]vice 9 taxable ye>s beg9n+    
aft] ! date ( ! enactm5t ( ?is section4