For anyone that bought yearlings this year

[Scav]

http://www.bloodhorse.com/horse-raci...s-horse-buyers

Only qualifies for horses that have 'yet to be put into training'. So claiming horses or buying a 2 year old in training sale does not count.

Most important part of it is the reinstatement of the 50% bonus depreciation. This is pretty major as you essentially get to write off 66.5% of your purchase as depreciation right away, it was suppose to go back to the straight 4 year model.