Text: S.503 — 115th Congress (2017-2018)All Information (Except Text)

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Introduced in Senate (03/02/2017)


115th CONGRESS
1st Session
S. 503


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.


IN THE SENATE OF THE UNITED STATES

March 2, 2017

Mr. Wyden (for himself, Mr. Menendez, Mr. Booker, Ms. Cantwell, Mr. Blumenthal, and Mr. Peters) introduced the following bill; 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 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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

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.


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