[国会记录第163卷，第37号（2017年3月2日，星期四）][参议院][第1579-1582页]关于怀登先生（为他本人、梅内德斯先生、布克先生、坎特威尔女士、布卢门塔尔先生和彼得斯先生）提出的法案和联合决议的声明：第503条。一项法案，要求农业部长公开与《动物福利法》和《马匹保护法》管理相关的某些监管记录，修订1986年《国内税收法》，规定对违反《动物福利法》和《马匹保护法》规定的纳税人使用替代折旧制度，并用于其他目的；提交财务委员会。威登先生。总统先生，今天我要介绍《动物福利责任和透明度法案》。该法案是恢复特朗普政府下美国农业部、美国农业部、动植物健康检查局、APHIS网站上关于虐待动物行为的公共信息的必要步骤。2017年2月3日，APHIS从其网站上删除了与《动物福利法》（AWA）和《保护马法》（HPA）的监督和执行相关的信息，包括9000多个使用动物的许可设施的动物检查和许可报告，这些设施包括商业养狗运营商、动物研究实验室、，路边动物园和马展参与者。自2009年以来，美国动植物检疫局公开了这一信息，以增加透明度，并追究违反这些虐待动物法律的人的责任。这些信息现在对公众是隐藏的，只能通过《信息自由法》的要求才能获得，这可能需要数月甚至数年的时间，机构才能做出回应。《动物福利责任和透明度法案》要求APHI再次向公众提供AWA和HPA检查报告，以恢复透明度。在我看来，在向动物爱好者和消费者提供关于他们的宠物或他们购买的产品是否是令人心碎的开端的信息时，透明度是关键。这些检查报告也有助于执法官员跟踪和了解动物福利违法行为的趋势。防止虐待动物始于向消费者公布事实。《动物福利责任和透明度法案》通过揭露违反AWA和HPA的行为，追究了小狗工厂经营者和其他使用动物进行繁殖、研究和测试的企业的责任。为了确保纳税人不会为违反动物福利法的实体付款，《动物福利责任和透明度法》还禁止被发现违反《美国动物福利法》或《美国健康保护法》的企业收取某些税收优惠。根据当前的税收和会计规则，公司可以使用加速折旧法在其税收中注销饲养和工作动物的价值，就像这些动物是机器一样。即使他们违反了虐待动物的法律，他们也会保留这种优惠和宝贵的税收优惠。《动物福利责任和透明度法案》终止了这一做法，并通过禁止被发现违反AWA或HPA的企业在五年内为税收目的申请加速折旧来追究公司的违法责任。《动物福利责任和透明度法案》是恢复虐待动物行为透明度和追究公司违法责任的迫切需要的步骤。主席先生，我要求全体议员同意将条例草案的文本印在纪录内。在没有人反对的情况下，该法案的文本被命令打印在记录中，如下所示：第503条，由美利坚合众国参众两院在国会通过，第1节。简称。本法案可引称为《动物福利责任和透明度法案》。秒。2.监管记录的公共可用性。尽管有任何其他法律规定，但农业部长（在本节中称为“部长”）应在本法案颁布之日后90天内应在农业部网站上以机器可读的格式维护并及时向公众提供与《动物福利法》（7 U.S.ReportsReportsC.2131等）和《马匹保护法》（15 U.S.C.1821等）管理相关的信息，包括——（1）根据（A）上述任何一项法案进行的任何检查的全部报告以及采取的任何执法行动的记录；或（B）根据这些法案发布的任何法规；[[第S1581页]]（2）关于《动物福利法》-（A）研究机构根据该法第13节提交的所有年度报告（《美国法典》第7卷第2143节）；（B）每个研究机构、参展商、经销商和其他人员或机构的名称、地址、许可证或注册号——（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. ______