,,ii  #aaeth ,,congress  #ast ,session  
,s4 #ejc  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #b1 #bjag    
,mr4 ,wyden 7for himself1 ,mr4          
,menendez1 ,mr4 ,booker1 ,ms4 ,cantwell1
 ,mr4 ,blumenthal1 and ,mr4 ,peters7    
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
require the ,secretary of ,agriculture  
to make publicly available certain      
regulatory records relating to the      
administration of the ,animal ,welfare  
,act and the ,horse ,protection ,act1 to
 amend the ,internal ,revenue ,code of  
#aihf to provide for the use of an      
alternative depreciation system for     
taxpayers violating rules under the     
,animal ,welfare ,act and the ,horse    
,protection ,act1 and for other         
purposes4  #a4 ,short title  ,this ,act 
may be cited as the ,animal ,welfare    
,accountability and ,transparency ,act4 
#b4 ,public availability of regulatory  
records ,notwithstanding any other      

provision of law1 not later than #ij    
days after the date of enactment of this
 ,act1 the ,secretary of ,agriculture   
7referred to in this section as the     
,secretary7 shall maintain and promptly 
make available to the public in an      
online searchable database in a         
machine-readable format on the website  
of the ,department of ,agriculture      
information relating to the             
administration of the ,animal ,welfare  
,act 7#g ,u4,s4,c4 #baca et seq47 and   
the ,horse ,protection ,act 7#ae        
,u4,s4,c4 #ahba et seq471 including--   
7#a7 the entirety of each report of any 
inspection conducted1 and record of any 
enforcement action taken1 under--  7,a7 
either of those ,acts2 or  7,b7 any     
regulation issued under those ,acts2    
7#b7 with respect to the ,animal        
,welfare ,act-- 7,a7 the entirety of    
each annual report submitted by a       
research facility under section #ac of  
that ,act 7#g ,u4,s4,c4 #badc72 and     
7,b7 the name1 address1 and license or  

registration number of each research    
facility1 exhibitor1 dealer1 and other  
person or establishment--  7i7 licensed 
by the ,secretary under section #c or   
#ab of that ,act 7#g ,u4,s4,c4 #bacc1   
#badb72 or  7ii7 registered with the    
,secretary under section #f of that ,act
 7#g ,u4,s4,c4 #bacf72 and  7#c7 with   
respect to the ,horse ,protection ,act1 
the name and address of-- 7,a7 any      
person that is licensed to conduct any  
inspection under section #d7;c7 of that 
,act 7#ae ,u4,s4,c4 #ahbc7;c772 or  7,b7
 any organization or association that is
 licensed by the ,department of         
,agriculture to promote horses through--
  7i7 the showing1 exhibiting1 sale1    
auction1 or registry of horses2 or  7ii7
 the conduct of any activity that       
contributes to the advancement of       
horses4  #c4 ,use of alternative        
depreciation system for taxpayers       
violating certain animal protection     
rules  7a7 ,in general ,section         
#afh7;g77#a7 of the ,internal ,revenue  

,code of #aihf is amended by striking   
and at the end of subparagraph 7,d71 by 
inserting and at the end of subparagraph
 7,e71 and by inserting after           
subparagraph 7,e7 the following new     
subparagraph3  7,f7 any property placed 
in service by a disqualified taxpayer   
during an applicable period1  4  7b7    
,definitions ,section #afh7;g7 of the   
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new paragraph3  7#h7          
,disqualified taxpayer2 applicable      
period ,for purposes of paragraph       
7#a77;,f7-- 7,a7 ,disqualified taxpayer 
7i7 ,in general ,the term disqualified  
taxpayer means any taxpayer if such     
taxpayer--  7,i7 has been assessed a    
civil penalty under section #ai7;b7 of  
the ,animal ,welfare ,act 7#g ,u4,s4,c4 
#badi7;b77 or section #f7;b7 of the     
,horse ,protection ,act 7#ae ,u4,s4,c4  
#ahbe7;b77 and either the period for    
seeking judicial review of the final    
agency action has lapsed or there has   

been a final judgment with respect to an
 appeal of such assessment1 or  7,,ii7  
has been convicted under section #ai7;d7
 of the ,animal ,welfare ,act 7#g       
,u4,s4,c4 #badi7;d77 or section #f7;a7  
of the ,horse ,protection ,act 7#ae     
,u4,s4,c4 #ahbe7;a77 and there is a     
final judgment with respect to such     
conviction4  7ii7 ,aggregation rules    
,all persons treated as a single        
employer under subsection 7a7 or 7b7 of 
section #eb1 or subsection 7m7 or 7o7 of
 section #dad1 shall be treated as one  
taxpayer for purposes of this           
subparagraph4  7,b7 ,applicable period  
,the term applicable period means1 with 
respect to any violation described in   
subparagraph 7,a71 the #e-taxable-year  
period beginning with the taxable year  
in which the period for seeking judicial
 review of a civil penalty described in 
subparagraph 7,a77i7 has lapsed or in   
which there has been a final judgment   
entered with respect to the violation1  
whichever is earlier4  4  7c7           

,conforming amendment ,the last sentence
 of section #agi7;d77#a7 is amended by  
inserting or any property placed in     
service by a disqualified taxpayer 7as  
defined in section #afh7;g77#h77;,a77   
during an applicable period 7as defined 
in section #afh7;g77#h77;,b77 after     
section #ej7;b74  7d7 ,effective date   
,the amendments made by this section    
shall apply to property placed in       
service in taxable years beginning after
 the date of the enactment of this      
section4