[Congressional Record Volume 169, Number 71 (Thursday, April 27, 2023)]
[House]
[Page H2086]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. BARR:
       H.R. 2927.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article I, Section 8 of the United States Constitution
       The single subject of this legislation is:
       This bill would reduce the holding period for equine assets 
     to be considered long term capital gains to 12 months, 
     putting them on a level playing field with other similar 
     assets.