For anyone that bought yearlings this year
 

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.

Well, I sure as hell don't know about the rest of ya'll, but I will sleep like a baby armed with this knowledge tonight.

Thanks Tom, you're the best:tro: