,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ejc  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,m>* #b1 #bjag ,mr4    
,wyd5 7= himself1 ,mr4 ,m55dez1 ,mr4    
,book]1 ,ms4 ,cantwell1 ,mr4 ,blum5?al1 
& ,mr4 ,pet]s7 introduc$ ! foll[+ bill2 
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,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