I know that the video below of the Bureau of Land Management’s (BLM’s) recent roundup in Utah will make you as angry as I am, and as committed to fighting for change.
Terrified wild horses stampeded by helicopters into trap pens. An innocent mare and foal chased relentlessly by the helicopter before being trapped and separated forever. The tiny foal now confined in a muddy BLM pen, never to see his mother again.
The BLM helicopters are taking a break right now for foaling season (March-June), but we aren’t.
AWC is fighting initiatives in states like Utah that want to “harvest” wild horses as “protein resources” by slaughtering them, challenging — and defeating — rancher-led lawsuits seeking the removal of tens of thousands of wild horses and burros from western public lands, and lobbying on Capitol Hill to block efforts to kill the 46,000 wild horses and burros in holding facilities either directly by lifting the slaughter ban, or through the back door, by transferring captured animals to state and local agencies.
Are you with us?
I just returned from Washington, and I cannot stress to you enough how important this work is. Both lawmakers and agency officials know that the public will not stand for the slaughter of our national icons. It’s clear that we, collectively, are the line that stands between our wild horses and burros and mass roundups and slaughter.
This Congress and Administration will make decisions in the coming months that will determine the future for wild horses and burros for decades to come. Can we count on you to sustain this fight at this very critical time?
Thank you — we could not do this work without you!
Registration is now open for the AHC’s 2017 Annual Meeting and National Issues Forum. Registration information, along with a tentative schedule and link to make room reservations is available on the AHC website Events tab . New this year, the AHC is offering discounted registration for those who register before April 15th!
The theme of the National Issues Forum, sponsored by Luitpold Animal Health, will be “The Power of Unity,” and will feature keynote speaker Roger Dow of the U.S. Travel Association. The Issues Forum will feature two panels: a Research Panel and a Youth Panel.
The Research Panel will be moderated by Allyn Mann of Luitpold Animal Health and will feature researchers from AQHA, AAEP, Grayson Jockey, Horses & Humans, and Colorado State University. The panel will focus on why research is important to our industry, and some of the research they have recently completed that is transforming the industry.
The Youth Leader Panel will be moderated by Julie Broadway & Dannette McGuire of the American Youth Horse Council and will include youth leaders from Arabian Horse Youth Association, Harness Horse Youth Foundation, US Pony Club, AMHA and AQHA. They will focus on what their respective organizations are doing to engage youth and give attendees some insight as to what the industry should be doing in order to remain relevant to the younger generation.
The AHC will also provide an overview of its new Strategic Plan, and Tom Zitt of the Innovation Group will give attendees an update on the progress of the 2017 Economic Impact Study. Two members of Congress have also been invited to speak on why the horse industry means so much to them and what we can do to ensure it remains successful and thriving. Finally, in a new part to the Issues Forum, breakout group discussions will take place at the end of the presentations with various topics being discussed.
The AHC’s Annual Meeting and National Issues Forum is the only meeting where every single segment of the equine industry meets! We hope you will take advantage of the discounted registration if you register before April 15th.
Recently, President Trump issued several executive orders relating to increased immigration enforcement and border security. These actions will impact many employers, including those in the racing and showing segments of the horse industry, even those that rely on legal foreign workers.
For many years horse farms, horse shows, trainers and others have had difficulty recruiting American workers. This has forced many to rely on foreign workers and utilize both the H-2B non-agricultural and H-2A agricultural temporary foreign worker programs to meet their labor needs even though these programs are often extremely burdensome to use. Additionally, many of the workers employed in the industry may lack legal status.
Most foreign workers in the industry are directly responsible for the care of the horses upon which the entire horse industry is dependent. Without these workers to raise, train, and care for the industry’s horses, many other jobs held by Americans not only in the horse industry, but also supported by the horse industry will be in jeopardy.
Generally speaking, increased enforcement, increased competition for legal workers and greater demand for H-2B and H-2A workers will make it more difficult for horse industry employers to fill many positions.
Representative Scott DesJarlais (R-TN) has reintroduced the Horse Protection Amendments Act (H.R. 1338). This is the exact same bill DesJarlais introduced last year to amend the Horse Protection Act (HPA). The bill would create a single Horse Industry Organization (HIO) that would be responsible for enforcement of the HPA. This bill is opposed by the AHC.
The HPA was enacted in 1970 and prohibits the showing, sale, or transport of a horse that has been sored. Soring is an abusive practice used by some horse trainers in the Tennessee Walking Horse, Spotted Saddle Horse, and Racking Horse industry to intentionally cause pain in a horse’s forelegs and produce an accentuated show gait for competition.
The AHC opposes the DesJarlais bill because it would not reduce the prevalence of soring in the Tennessee Walking Horse, Spotted Saddle Horse, and Racking Horse industry and does not address most of the issues raised in a USDA Office of Inspector General Report on the HPA enforcement program. In fact it could exacerbate the situation by placing responsibility for enforcement of the HPA more firmly in the hands of a walking horse-controlled HIO.
The bill has 9 co-sponsors; Chuck Fleischmann (R-TN), John Duncan (R-TN), Marsh Blackburn (R-TN), Hal Rogers (R-KY), Diane Black (R-TN), Andy Barr (R-KY), David Roe(R-TN), James Comer (R-KY) and Bret Guthrie (R-KY).
The AHC continues to support the Prevent All Soring Tactics Act (PAST Act) that would strengthen the HPA and prevent the soring of Tennessee Walking Horses, Spotted Saddle Horses, and Racking Horses.
In 2015, the Environmental Protection Agency (EPA) and the U.S. Army Corps of Engineers’ (Corps) issued a new regulation to redefine “Waters of the U.S.” under the Clean Water Act (CWA). The Trump administration has announced it will instruct the EPA and the Corps to review and reconsider the 2015 rule known as the Waters of the United States rule or WOTUS. The rule was opposed by the American Horse Council (AHC) and other agricultural groups.
The CWA regulates discharges of pollutants into navigable rivers and lakes, collectively known as “Waters of the U.S.” The 2015 rule redefined “Waters of the U.S.,” in a manner that significantly expanded the waters subject to the requirements of the CWA. The CWA includes exemptions for agriculture, however the AHC and other agricultural groups had serious concerns regarding the 2015 rule and the AHC believed it could negatively impact horse farms, ranches and racetracks in all parts of the country.
During the original comment period, the AHC asked the EPA and Corp to withdrawal the rule in its entirety and supported Congressional efforts to block the rule. The AHC supports the decision to review and reconsider the 2015 rule.
Where can you find people involved in every segment of the equine world working together to advance our industry? How can you find out what projects and initiatives are being worked on in every corner of the equine industry?
The answer: the American Horse Council’s (AHC) Annual Meeting & National Issues Forum, sponsored by Luitpold Animal Health! Save the Date on your calendars for June 11-14, 2017 at the Washington Court Hotel in Washington, DC.
“Even if you are not a member of the American Horse Council, we encourage anyone involved in the industry to try to attend our Annual Meeting and Issues Forum,” said AHC President Julie Broadway. “This is the only meeting where every segment of the industry gets together to discuss issues of importance to not only their respective fields, but to the industry as a whole.”
Monday will see committee meetings for the 5 committees the AHC has: Animal Welfare, Horse Show, Health & Regulatory, Recreation, and Racing. “Anyone is welcome to attend any committee meeting they like until they go into executive session. In fact, we encourage people to attend as many as they can to get an idea of what the AHC is working on within each committee,” said Ms. Broadway.
Monday will also spotlight the Van Ness Award, which is given to a member of a State Horse Council who has shown leadership and service to the horse community in his or her state.
The theme of the National Issues Forum (NIF) on Tuesday will be “The Power of Unity,” and will feature keynote speaker Roger Dow, President and CEO of the U.S. Travel Association, which is the national umbrella organization representing all segments of travel in America. “The U.S. Travel Association works to engage, connect and inform the travel industry,” said Mr. Dow, “similar to how the AHC seeks to inform and engage all segments of the equine industry. Although different in the types of businesses we work with, the AHC and the Travel Association are similar in that we both encourage working together to advance the industry.”
Additionally, a panel of researchers from the Grayson Jockey Club Research Foundation, AAEP Foundation, AQHA Foundation, Horses & Humans Research Foundation, and Colorado State University’s Temple Grandin Equine Center will discuss the importance of research for the industry, as well as any research they have done and its significance. Allyn Mann, of Lutipold Animal Health, will be the moderator for the panel.
The Innovation Group will also provide a progress report on the update of the National Economic Impact Study- of which its findings are certainly highly anticipated. The AHC will also present its new strategic plan to give attendees an idea of what the AHC will be undertaking in the years ahead.
At the conclusion of the Issues Forum, breakout sessions will be set up to allow groups to have further discussion about topics they found particularly interesting.
Please check theEvents tab on the AHC website where a tentative schedule, room reservation information, and more will be posted there in the upcoming weeks.
If you have already taken our strategic planning survey, thank you very much! We know you are busy, as we appreciate the time you took to give us your feedback. As such, you may disregard this email.
This is a FINAL reminder that we would greatly appreciate 15 minutes of your time to complete a survey to aid in the American Horse Council’s upcoming Strategic Planning workshop. The information gathered in this survey will be used by the board and leadership to help identify key focus areas and priorities.
Please note, responses are completely confidential and will not be linked back to any individual. All responses are due back by Monday,February 20th. We appreciate your time, feedback and insights!
Recently, President Trump ordered a government wide freeze on all new federal regulations pending review. This order has put an indefinite hold on the U.S. Department of Agriculture’s (USDA) Animal and Plant Health Inspection Service (APHIS) final regulations governing enforcement of the Horse Protection Act (HPA).
On January 13, 2017, USDA announced a final HPA rule. However, the final rule was not published in the Federal Register before President Trump issued his order to all federal agencies to withdrawal all regulations that had not yet been published pending review. The final rule would have made several major changes to current HPA regulations with the goal of ending soring.
It will now be up to the Trump administration to decide whether or not to finalize the HPA rule. There is no timeline for review of the rule and the new administration could decide to issue a final rule at any time or withdrawal the rule completely. The HPA enforcement program will continue to operate under the current HPA regulations.
On February 13th at 3:00 pm ET, the American Horse Council will host its first quarterly webinar for 2017. The topic will be “Climate Change and Equines.”
“While the cause of climate change is of course a debated subject, there is no debate that climate change effects animals, sometimes drastically,” said AHC President Julie Broadway. “We wanted to educate people on understanding how your horses may be effected by these climate changes, and how you can be better prepared to keep your horses safe and comfortable with these changes.”
David Herring, Director of Communication & Education at the NOAA Climate Program Office will be the featured speaker. Mr. Herring will discuss how they see changes in the weather affecting not only horses themselves, but also the areas in which they live, show, and are ridden. “Severe thunderstorms, tornadoes, and record-breaking snow and rain have devastated farms around the country recently,” said Mr. Herring. “We want people to be aware of how these potential changes in the climate can drastically affect their animals and their well-being.”
Dr. Karen Davison, Equine Nutritionist and Director of Purina Animal Nutrition’s Equine Technical Services team will give an overview of how horses nutritional needs change with the weather. “It’s important to be able to teach people what we currently know to be the best ways to feed horses,” said Dr. Davison, “With changes in the weather that are sometimes drastic, we are learning and investigating new ways to be able to feed horses better.”
Also being spotlighted will be the Back Country Horsemen of America (BCHA), with Jim McGarvey, Executive Director of BCHA giving an overview of the work that they do. Most recently, the AHC worked with BCHA toward the successful passing of the National Forest System Trails Stewardship Act. Finally, AHC’s Director of Health & Regulatory Affairs Cliff Williamson will give a short overview on regulatory issues that the AHC is currently working on.
The webinar is open to both AHC members and non-members—we encourage everyone to attend! To register for the webinar, please click here. If you have any questions, please contact Ashley Furst at afurst@horsecouncil.org. We look forward to having you join us for the first of our quarterly webinars!
Today, the U.S. Department of Agriculture’s (USDA) Animal and Plant Health Inspection Service (APHIS) announced final regulations governing enforcement of the Horse Protection Act (HPA). The HPA was passed in 1970 to stop the cruel practice of “soring” horses that was occurring in some sectors of the Tennessee Walking Horse, Racking Horse and Spotted Saddle Horse industry.
The final rule would make several major changes to current HPA regulations with the goal of ending soring. The AHC is currently reviewing the details of the final rule to determine its impact on the horse industry. However, USDA seems to have made several modifications and clarifications to the final rule in accord with the comments submitted by the AHC and others. AHC comments can be found here.
Importantly, the USDA has made changes to the final rule that address horse industry concerns had regarding the proposed rule release last summer. These changes include explicitly limited new prohibitions on pads, wedges, and action devices to “Tennessee Walking Horses and Racking Horses,” and removal of all references to “related breeds that performs with an accentuated gait that raises concerns about soring.” Additionally, USDA has adopted several proposals to make the rule less burdensome for smaller “flat shod” walking horse shows. USDA also has clarified that certain reporting and record keeping requirements apply only to “Tennessee Walking Horse, Racking Horse shows.”
APHIS will license, train, and oversee independent, third party inspectors, known as Horse Protection Inspectors (HPIs), and establish the licensing eligibility requirements to reduce conflicts of interest.
Beginning 30 days after the publication of the final rule, all action devices, except for certain boots, are prohibited on any Tennessee Walking Horse or racking horse at any horse show, exhibition, sale, or auction. All pads and wedges are prohibited on any Tennessee Walking Horse or racking horse at any horse show, exhibition, sale, or auction on or after January 1, 2018, unless such horse has been prescribed and is receiving therapeutic, veterinary treatment using pads or wedges. This delayed implementation allows ample time to both gradually reduce the size of pads to minimize any potential physiological stress to the horses and prepare horses to compete in other classes.
Beginning January 1, 2018, management of HPA-covered events must, among other things, submit certain information records to APHIS, provide HPIs with access, space, and facilities to conduct inspections, and have a farrier physically present to assist HPIs at horse shows, exhibitions, sales, and auctions that allow Tennessee Walking Horses or racking horses to participate in therapeutic pads and wedges if more than 150 horses are entered, and have a farrier on call if 150 or fewer horses are entered.
The final rule has not been published in the Federal Register, but USDA has stated they plan to publish it in the next several days.
In its initial assessment of the final rule, the AHC believes USDA has made many of the changes that were necessary to end soring and to fulfill the purpose and intent of the HPA as well as make sure other segments of horse show industry that have no history of soring horses are not unintentionally impacted or burdened by the regulation.
The AHC is continuing to review the proposed rule to determine its impact on the horse industry. After the AHC has had the opportunity to analysis the details of the final rule we will follow up with additional information.
The USDA’s National Animal Health Monitoring System (NAHMS) released the first report from its Equine 2015 study, the Baseline Reference of Equine Health and Management in the United States 2015. The study was postponed because of 2015’s highly pathogenic avian influenza outbreak.
Equine 2015 was conducted in 28 states, chosen for study participation based, in part, on the size or density of the states’ equine population. Data collected for the study represented 71.6 percent of equids and 70.9 percent of U.S. operations with five or more equids. This report shares data collected in regards to population estimates, equid health management and healthcare events, disease testing, farm biosecurity protocols, and transportation.
The Equine 2015 Study was designed to provide participants, industry, and animal-health officials with information on the nation’s equine population that will serve as a basis for education, service, and research related to equine health and management, while providing the industry with information regarding trends in the industry for 1998, 2005 and 2015/2016.
The Safeguard American Food Exports (SAFE) Act (H.R. 113) has been re-introduced by Representatives Vern Buchanan (R-FL) and Earl Blumenauer (D-OR). The bill is identical to legislation introduced last Congress and similar to other earlier bills that would in effect prohibit the slaughter of horses in the U.S. and the export of horses for slaughter.
This bill cites health concerns as the primary rationale to prohibit the sale or export of horses or horsemeat for human consumption, because they are frequently treated with drugs that pose a serious threat to human health if eaten. The bill would make it illegal under the Federal Food, Drug, and Cosmetic Act to knowingly sell or transport horses or parts of horses in interstate or foreign commerce for purposes of human consumption.
The bill was referred to the House Committee on Energy and Commerce and the House Committee on Agriculture.
The Internal Revenue Service (IRS) has published a proposed rule regarding withholding requirements on pari-mutuel winnings. The proposed rule would make changes to withholding requirements that are more accurate and reflect the current state of wagering in the horse racing industry. These changes, if made final, will be of great benefit to horse players and the racing industry.
Specifically, the proposed rule would define “amount of the wager” as the total amount wagered by a bettor into a specific pari-mutuel pool on a single ticket for purposes of determining whether wagering proceeds are subject to 25% withholding on winnings of $5,000 or more and are at least 300 times as large as the amount wagered.
Currently, the IRS does not recognize the total amount wagered on an exotic bet with “boxes,” “wheels,” and “keys,” when determining whether the 300:1 ratio has been met and 25% withholding is triggered, only the cost of the individual winning bet. This greatly increases the number of winning bets that are subject to withholding and does not accurately reflect the actual amount bet and the actual amount won.
The American Horse Council and the National Thoroughbred Racing Association have requested the IRS make the proposed change for many years.
Assume an individual decided to make a Trifecta wager (selecting the first-, second-, and third-place finishers in a race, in exact order). To improve his or her chances of winning, the individual selects a group of seven horses in the race and requests a “Trifecta box.” By boxing the bet, a bettor wins if any three of the seven horses finishes one-two-three (in any order). A seven- horse Trifecta box involves 210 different mathematical combinations. If the bettor bets $20 on each combination, the total amount wagered is $4,200 ($20 x 210). After the race, the bettor holds a winning ticket that pays $6,100 (which is odds of 304-to-1 under the current regulations which limit the amount wagered to only the single $20 combination).
In accordance with the current rules, the racetrack would withhold $1,520 because the rules treat the $20 paid for the one winning combination as the only amount wagered. The withholding is computed as follows:
$6,100 Winnings ($20) Amount wagered
$6,080 Proceeds from the wager x 25% Automatic withholding
$1,520 Withholding tax
The individual, however, has really only won $1,900 ($6,100 winnings less $4,200 wagered). Consequently, after the withholding tax is taken out, the person is left with a net of only $380, making the withholding rate 80 percent of the actual winnings.
Example under Proposed Change
The pay-off computations for the winning Trifecta outlined in the example above are changed by defining the “amount of the wager” as the actual dollars wagered by that individual into the Trifecta pool for that race. The wager in this scenario results in no withholding as the twin tests of winnings of more than $5,000 and odds of at least 300-to-1 or more are not met:
$6,100 Winnings $4,200 Amount wagered
$1,900 Proceeds from the wager
In this example, the proceeds from the wager of $1,900 is less than the $5,000 threshold and is far less than 300 times the amount wagered of $4,200.
This proposed change will obviously be of benefit to individuals who bet on horse races and the racing industry in general.
In recent years, Congress has typically passed a tax extender bill to renew dozens of temporary or expiring tax provisions for individuals and businesses at the end of the year. One of these typically extend provisions was three-year depreciation of race horses. However, Congress has adjourned for the year without taking any action on a tax extender bill, allowing three-year deprecation of race horses and dozens of other tax provisions to expire.
From 2009 through 2016 all race horses could be depreciated over three years, regardless of when they were placed in service. This provision was passed in 2008 as part of a Farm Bill. The change, which eliminated the 7-year depreciation period for race horses and made all race horses eligible for three-year depreciation, expires at the end of 2016. Beginning in 2017, the pre-2009 rules will have to be used, meaning owners will have to decide whether to place a race horses in service at the end of its yearling year and depreciate it over 7 years or wait until it is over 2 (24 months and a day after foaling) and depreciate it over three years.
Congress took no action on a tax extenders bill because they hope to enact major tax reform legislation in the next Congress that would eliminate the need for many of the expiring provisions. Failure to pass the tax extender bill was not due to opposition to the three-year depreciation of race horses or any other specific tax provision.
The AHC will be closely monitoring the development of a tax reform bill and analyzing its potential impact on the horse industry.
In 2017, the American Horse Council (AHC) will begin offering three different internship programs available to both high school and college students. Students will be eligible to apply to one internship per year in the AHC Internship Program.
Also starting in 2017 is the addition of a Student Membership to the AHC Membership categories. The AHC felt it was important to continue the trend of being able to educate youth of the importance of the AHC in order to ensure the industry’s long-term sustainability. The internship opportunities being offered in 2017 are another way for students to understand exactly what it is the AHC does here in Washington, DC, and educate the next generation to advocate on behalf of the industry at the local, state or national level.
The three internships available are:
1 or 2 week shadowing program to gain a broader understanding of the AHC with a focus on expanding knowledge of equine industry and policymaking. Transportation and housing not included; stipend of $250 available to offset expenses. Open to high school and college students.
1 or 2 month internship- includes overview of AHC, student would conduct a research project and write a white paper on a specific topic of interest for academic credit. Transportation and housing not included; stipend of $500/month available to offset expenses. Open to college students.
Semester internship- includes overview of AHC, research project and white paper for academic credit and attendance at annual AHC meeting. Transportation and housing not included; Stipend of $500/month available to offset expenses. Open to college students.
The AHC’s encourages those that apply for the internships to also join at the Student membership level in order to get a fully rewarding experience. Students will be able to see the relationship between the work that the AHC does daily, and the ensuing information that gets shared with AHC members.
Please visit the AHC website for more details and to download the application form. If you have any questions, or would like more information about the internship program, please contact the AHC at info@horsecouncil.org
This week Congress set to pass a Continuing Resolution (CR) to provide funding for the government until April 28, 2017. The CR is an extension of last year’s omnibus appropriations bill that originally expired September 30, but was extended to December 9th.
Congress normally should debate and approve several separate appropriation bills for each federal agency including those important to the horse industry like the U.S. Department of Agriculture (USDA) and the Department of the Interior. However, Congress was unable to pass any individual FY 2017 appropriations bills.
The CR maintains current funding levels for all government agencies and programs including USDA, which is responsible for responding to contagious equine disease outbreaks and enforcing the Horse Protection Act. The CR also extends the language that prohibits USDA from using any funds to provide inspectors at meat processing facilities that slaughter horses, continuing a policy that began in 2005, except for a brief period in 2012 and 2013. No horse slaughter facilities are operating in the U.S. and this CR would prevent any such facility from opening until April 28, 2017.
The CR does not include an H-2B returning worker exemption. This provision was included in last year’s omnibus appropriation bill and exempted from the 66,000 cap on H-2B visas, workers who had complied with past visa requirements and worked in the program during one of the preceding three years. However, the bill does extend several beneficial provisions that make the H-2B program less burdensome for employers including:
A requirement that wages be based on the job category and experience level required, rather than an artificially inflated median wage;
Defines seasonal as ten months, as opposed to nine months;
Prevents the Department of Labor (DOL) from implementing the provisions of the 2015 H-2B rule related to corresponding employment and the ¾ guarantee of work days; and
Prevents DOL from implementing the new and burdensome DOL enforcement scheme in the 2015 H-2B rule related to audits and the Certifying Officer (CO) assisted recruitment.
The H-2B program is used by members of the horse industry, principally horse trainers and owners who cannot find American workers to fill semi-skilled jobs as grooms, exercise riders, and stable attendants at racetracks, horse shows, fairs and in similar non-agricultural activities.
Today, the Senate passed the National Forest Service Trail Stewardship Act of 2015 (H.R.845 S.1110). This follows House passage of the bill earlier this fall. The bill, introduced by Representatives Cynthia Lummis (R-WY), Tim Walz (D-MN) and Senators Mike Enzi (R-WY) and Michael Bennet (D-CO), would direct the Forest Service to take several actions to help address the current trail maintenance backlog that is adversely impacting all trail users on many National Forests, including equestrians.
The American Horse Council, Backcountry Horsemen of America, and the Wilderness Society were significantly involved in the creation and passage of this bill.
The AHC is pleased Congress has approved this important legislation. The AHC would like to thank Representatives Cynthia Lummis (R-WY), Tim Walz (D-MN) and Senators Mike Enzi (R-WY) and Michael Bennet (D-CO) for their leadership and work to pass this bill.
The bill directs the Forest Service to develop a strategy to more effectively utilize volunteers and partners to assist in maintaining national forest trails. It will also provide outfitters and guides the ability to perform trail maintenance activities in lieu of permit fees. Additionally, the bill will address a liability issue that has discouraged some national forests from utilizing volunteers and partner organizations to help perform trail maintenance and will direct the Forest Service to identify and prioritize specific areas with the greatest need for trail maintenance in the national forest system.
In the current fiscal environment it is unlikely Congress will appropriate additional funds to directly address the trail maintenance backlog. This bill will help improve trail maintenance without the need for additional funding.
The President is expected to sign the bill into law in the near future.
The webinar is open to both AHC members and non-members-we encourage everyone to attend, and to share this email with anyone you think may be interested! To register for the webinar, please click here. If you have any questions, please contact Ashley Furst at afurst@horsecouncil.org. We look forward to having you join us for the first of our quarterly webinars!
The House of Representatives passed the National Forest Service Trail Stewardship Act of 2015 (H.R.845). The bill, introduced by Representatives Cynthia Lummis (R-WY) and Tim Walz (D-MN), would direct the Forest Service to take several actions to help address the current trail maintenance backlog that is adversely impacting all trail users on many national forests, including equestrians. The American Horse Council, Backcountry Horsemen of America, and the Wilderness Society were significantly involved in the creation of this bill.
The AHC strongly supports the National Forest Service Trail Stewardship Act of 2015 and is pleased the House has approved this important legislation.
A June 2013, study by the Government Accountability Office (GAO) found that the Forest Service has deferred trail maintenance needs that exceed half-billion dollars, and only one-quarter of the agency’s 158,000 miles of trails meets agency standards for maintenance. This maintenance backlog is causing access and safety issues for equestrians and all trail users on national forests.
The National Forest Service Trail Stewardship Act would direct the Forest Service to develop a strategy to more effectively utilize volunteers and partners to assist in maintaining national forest trails. It will also provide outfitters and guides the ability to perform trail maintenance activities in lieu of permit fees. Additionally, the bill would address a liability issue that has discouraged some national forests from utilizing volunteers and partner organizations to help perform trail maintenance and would direct the Forest Service to identify and prioritize specific areas with the greatest need for trail maintenance in the national forest system.
In the current fiscal environment it is unlikely Congress will appropriate additional funds to directly address the trail maintenance backlog. This bill will help improve trail maintenance without the need for additional funding.
This post is courtesy of the September AHC Tax Bulletin.
On December 18, 2015, Congress enacted the Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”), which extended various expiring tax depreciation rules that are applicable to the horse racing industry.1 Importantly, the PATH Act extended two important depreciation provisions that allow taxpayers who place a race horses into service during 2016 to recover their costs for such race horses in a more expedient timeframe. First, the PATH Act maintained the rule allowing taxpayers to depreciate the costs of a racehorse over a three-year recovery period. Second, the PATH Act retroactively extended the 50% bonus depreciation available for taxpayers that place race horses into service through December 31, 2019.