(A) the entirety of each annual report sub-
mitted by a research facility under section 13 of 
that Act (7 U.S.C. 2143); and 
(B) the name, address, and license or reg-
istration number of each research facility, ex-
hibitor, dealer, and other person or establish-
ment— 
(i) licensed by the Secretary under 
section 3 or 12 of that Act (7 U.S.C. 
2133, 2142); or 
(ii) registered with the Secretary 
under section 6 of that Act (7 U.S.C. 
2136); and 
(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)); or 
(B) any organization or association that is 
licensed by the Department of Agriculture to 
promote horses through— 
(i) the showing, exhibiting, sale, auc-
tion, or registry of horses; or 
(ii) the conduct of any activity that 
contributes to the advancement of horses. 
VerDate Sep 11 2014 
02:38 Mar 10, 2017
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H1368.IH
H1368
lotter on DSK5VPTVN1PROD with BILLS
SEC. 3. USE OF ALTERNATIVE DEPRECIATION SYSTEM FOR 
TAXPAYERS 
VIOLATING 
CERTAIN 
ANIMAL 
PROTECTION RULES. 
(a) IN GENERAL.—Section 168(g)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘and’’ at 
the end of subparagraph (D), by inserting ‘‘and’’ at the 
end of subparagraph (E), and by inserting after subpara-
graph (E) the following new subparagraph: 
‘‘(F) any property placed in service by a 
disqualified taxpayer during an applicable pe-
riod,’’. 
(b) DEFINITIONS.—Section 168(g) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(8) DISQUALIFIED
TAXPAYER; APPLICABLE 
PERIOD.—For purposes of paragraph (1)(F)— 
‘‘(A) DISQUALIFIED TAXPAYER.— 
‘‘(i) IN
GENERAL.—The term ‘dis-
qualified taxpayer’ means any taxpayer if 
such taxpayer— 
‘‘(I) has been assessed a civil 
penalty under section 19(b) of the 
Animal 
Welfare 
Act 
(7 
U.S.C. 
2149(b)) or section 6(b) of the Horse 
Protection Act (15 U.S.C. 1825(b)) 
and either the period for seeking judi-
VerDate Sep 11 2014 
02:38 Mar 10, 2017
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H1368.IH
H1368
lotter on DSK5VPTVN1PROD with BILLS
cial review of the final agency action 
has lapsed or there has been a final 
judgment with respect to an appeal of 
such assessment, or 
‘‘(II) has been convicted under 
section 19(d) of the Animal Welfare 
Act (7 U.S.C. 2149(d)) or section 
6(a) of the Horse Protection Act (15 
U.S.C. 1825(a)) and there is a final 
judgment with respect to such convic-
tion. 
‘‘(ii) AGGREGATION RULES.—All per-
sons treated as a single employer under 
subsection (a) or (b) of section 52, or sub-
section (m) or (o) of section 414, shall be 
treated as one taxpayer for purposes of 
this subparagraph. 
‘‘(B) APPLICABLE PERIOD.—The term ‘ap-
plicable period’ means, with respect to any vio-
lation described in subparagraph (A), the 5-tax-
able-year period beginning with the taxable year 
in which the period for seeking judicial review 
of a civil penalty described in subparagraph 
(A)(i) has lapsed or in which there has been a 
VerDate Sep 11 2014 
02:38 Mar 10, 2017
Jkt 069200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H1368.IH
H1368
lotter on DSK5VPTVN1PROD with BILLS
final judgment entered with respect to the viola-
tion, whichever is earlier.’’. 
(c) CONFORMING AMENDMENT.—The last sentence 
of section 179(d)(1) is amended by inserting ‘‘or any prop-
erty placed in service by a disqualified taxpayer (as de-
fined in section 168(g)(8)(A)) during an applicable period 
(as defined in section 168(g)(8)(B))’’ after ‘‘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. 
Æ 
VerDate Sep 11 2014 
02:38 Mar 10, 2017
Jkt 069200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H1368.IH
H1368
lotter on DSK5VPTVN1PROD with BILLS