Animal Welfare Accountability and Transparency Act

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 Act, to amend the Internal Revenue Code of 1986 to provide for the use of an alternative depreciation system for taxpayers violating rules under the Animal Welfare Act and the Horse Protection Act, and for other purposes. 1. Short title This Act may be cited as the Animal Welfare Accountability and Transparency Act 2. Public availability of regulatory records Notwithstanding any other provision of law, not later than 90 days after the date of enactment of this Act, the Secretary of Agriculture (referred to in this section as the Secretary 7 U.S.C. 2131 15 U.S.C. 1821 (1) the entirety of each report of any inspection conducted, and record of any enforcement action taken, under— (A) either of those Acts; or (B) any regulation issued under those Acts; (2) with respect to the Animal Welfare Act— (A) the entirety of each annual report submitted by a research facility under section 13 of that Act ( 7 U.S.C. 2143 (B) the name, address, and license or registration number of each research facility, exhibitor, dealer, and other person or establishment— (i) licensed by the Secretary under section 3 or 12 of that Act ( 7 U.S.C. 2133 (ii) registered with the Secretary under section 6 of that Act ( 7 U.S.C. 2136 (3) with respect to the Horse Protection Act, the name and address of— (A) any person that is licensed to conduct any inspection under section 4(c) of that Act ( 15 U.S.C. 1823(c) (B) any organization or association that is licensed by the Department of Agriculture to promote horses through— (i) the showing, exhibiting, sale, auction, or registry of horses; or (ii) the conduct of any activity that contributes to the advancement of horses. 3. Use of alternative depreciation system for taxpayers violating certain animal protection rules (a) In general Section 168(g)(1) and and (F) any property placed in service by a disqualified taxpayer during an applicable period, . (b) Definitions Section 168(g) (8) Disqualified taxpayer; applicable period For purposes of paragraph (1)(F)— (A) Disqualified taxpayer (i) In general The term disqualified taxpayer (I) has been assessed a civil penalty under section 19(b) of the Animal Welfare Act ( 7 U.S.C. 2149(b) 15 U.S.C. 1825(b) (II) has been convicted under section 19(d) of the Animal Welfare Act ( 7 U.S.C. 2149(d) 15 U.S.C. 1825(a) (ii) Aggregation rules All persons treated as a single employer under subsection (a) or (b) of section 52, or subsection (m) or (o) of section 414, shall be treated as one taxpayer for purposes of this subparagraph. (B) Applicable period The term applicable period . (c) Conforming amendment The last sentence of section 179(d)(1) is amended by inserting or any property placed in service by a disqualified taxpayer (as defined in section 168(g)(8)(A)) during an applicable period (as defined in section 168(g)(8)(B)) section 50(b) (d) 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 section.

Summary: Animal Welfare Accountability and Transparency Act This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including specified details regarding inspections, enforcement actions, regulations, registrations, and licenses under the two laws. Within 90 days of the enactment of this bill, USDA must make the records available to the public in an online searchable database in a machine-readable format on its website. The bill also amends the Internal Revenue Code to require a taxpayer who has been convicted or assessed civil penalties for violating certain provisions of the Animal Welfare Act or the Horse Protection Act to use the alternative depreciation system that increases the number of years over which property is depreciated. The taxpayer must use the system for any property placed in service during the five-year period beginning with the year in which the period for seeking judicial review of a civil penalty has lapsed or in which there has been a final judgment entered with respect to the violation, whichever is earlier.