Detailed Instructions: In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Problem:SECTION 1. SHORT TITLE.

This Act may be cited as the ''Animal Welfare Accountability and
Transparency Act''.

SEC. 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'') 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 U.S.C. 2131 et seq.) and the Horse Protection Act (15
U.S.C. 1821 et seq.), including--
(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); and
(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, 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, auction,
or registry of horses; or
(ii) the conduct of any activity that
contributes to the advancement of horses.

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 subparagraph (E) the following new subparagraph:
''(F) any property placed in service by a
disqualified taxpayer during an applicable period,''.
(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 'disqualified
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 judicial 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 conviction.
''(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' means, with respect to any violation described
in subparagraph (A), the 5-taxable-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 final judgment entered with respect to the
violation, whichever is earlier.''.
(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))'' 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.
Solution:
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.