On April 3, 2014, the United States Senate Finance Committee reported on legislation that would extend expired or expiring tax provisions for racehorses, including a provision to extend the three-year recovery period. 

   This provision, which was originally passed by Congress and enacted into law in 2008, accelerates, simplifies and makes uniform the depreciation period for racehorses. The original provision expired at the end of 2013 along with several other tax provisions. The latest proposed version of the provision more accurately reflects current-day investments in racehorses and would hopefully help spur continued investments in the racing industry.

   The three-year recovery provision was a top priority for the NTRA in 2008 and has been a top legislative priority again this year. 

   The committee also extended for two years increased expensing limitations under Section 179 and bonus depreciation, both of which also help investments in racehorses.

   Bonus depreciation is set at 50 percent in the legislation and may be used by business owners who purchase and place in service qualified new property. An example of new property in horse racing is a yearling that begins a training program.

   The Section 179 expense allowance is set at $500,000, with a $2-million threshold for qualified new or used property that is purchased and placed in service by small business owners in many industries. In the horse racing industry, a broodmare who previously raced is an example of used property that may be eligible.

   Washington Thoroughbred contributing writer Merri Melde has written a new book about her world-wide equine adventures titled Deep in Horses: Memoir of an Equestrian Vagabond, of which chapter 1 occurs in Washington.

   Bobby Jo Lieberman, editor of Trail Blazer magazine writes ". . .There is fear, there is joy, there is surprise, but above all else, there are the horses, with all of their foibles and nobility. No matter what the challenge, Merri grabs the reins and evokes the moment. Get ready for the ride of your life!"

   Part memoir, part travel and horse-riding adventure book, it is available in soft cover and e-book at amazon.com/author/merrimelde. For more information contact Melde's website at www.TheEquestrianVagabond.com.

   2012 Emerald Downs horse of the meet Class Included goes for Grade 1 glory in the $300,000 Jenny Wiley Stakes at Keeneland on April 12. The six-year-old Kentucky-bred daughter of Include looks to add to her $630,828 earnings in the 1 1/16-mile turf race, which is one of three Grade 1 and two Grade 3 races to be run on the Saturday card, which also features the $750,000 Toyota Blue Grass Stakes (G1).

   Seattleite Dr. George Todaro, trainer Jerry Hollendorfer and Rick Awtrey's stakes winner and Grade 1-placed four-year-old Fury Kapcori (Tiznow-Gin Running) added his fifth  win on March 30 in the $78,700 Santana Mile Stakes at Santa Anita Park, upping his earnings to $419,880.

   On April 8, Todaro's homebred stakes winner Cell Line Forever, a 2007 California-bred gelding , won a 1 1/16-mile turf allowance/$30,000 optional claiming race at Turf Paradise by four lengths. The son of Globalize-Three Tee Three improved his record to 7-7-7 from 38 starts and has earned $135,904.

   Dan J. Agnew and Cory Wagner's three-year-old Indian Safari won her first outing, a six-furlong Santa Anita maiden special weight race, by 3 1/4 lengths on March 29. The new winner, a Kentucky-bred filly by Indian Charlie out of Hopes and Dreams, by More Than Ready, is trained by Mark Glatt.

   Horseplayer's Racing Club LLC (HPRC), et. al's Sienna Ridge, a three-year-old Kentucky-bred daughter of Discreet Cat-Café, by Medaglia d'Oro, won a maiden special weight race at Golden Gate Fields on March 29. The following day, HPRC's Richmar, a seven-year-old Louisiana-bred gelding by Lone Star Sky, upped his earnings to $170,611 after winning his sixth race at Fair Grounds.

   Z Thoroughbred Racing, et. al's Soul Intent, a four-year-old Ontario-bred son of Perfect Soul (Ire), won a maiden claiming race at Golden Gate on March 29 for trainer Frank Lucarelli.

   The January/February/March 2014 issue of Arizona Thoroughbred featured an article titled "Jockey, A Look at the Past and Present Female Riders in Arizona," which featured, among those mentioned, Violet "Pinkie" Smith, the recently injured Anne Von Rosen and Auburn's Katie Fales, who began her riding career at Emerald Downs in 2003.

   Hops and Horses, a benefit for Old Friends Thoroughbred Retirement, was held on April 6, 2014, in Lexington. The three-hour celebration featured appearances by riders Jean Cruguet and Craig Perret and commemorative glasses celebrating Old Friends retiree and former Washington sire Bull Inthe Heather with a special drawing by Anjelica Huston. Unfortunately, Grade 1 winner Bull Inthe Heather, 24, who had started his career at stud at Leckbee Thoroughbred Farm in Onalaska in 1997, had to be humanely euthanized two days before the celebration due to complications of old age. The son of Ferdinand-Heather Road had been retired to Old Friends in 2006.  According to Old Friends president and founder Michael, "He was probably the toughest horse at Old Friends and yet he was kind and loved to have his back rubbed."

   Karl Krieg homebred Ros's Girl, a three-year-old Washington-bred daughter of Rosberg-Enter Laughing, by Distorted Humor, who is trained by Valorie Lund, won her second start, scoring a 2 1/2-length win in an allowance/$16,000 optional claiming (N) race at the Arizona track on March 29.

   Quadrun Farm LLC's homebred three-year-old Pete's Slew won an allowance/$80,000 optional claimer at Golden Gate on April 3. The Tim McCanna trainee, a son of Lucky Acres' Matty G-Whatdidshesay, by Knight in Savannah, has now won four of six starts and earned $59,750.

   On April 3, Dave Heerensperger's Ginger Tap took her second win in a nine-furlong turf allowance at Santa Anita. The four-year-old Kentucky-bred daughter of Tapit-Jig (Ire), by Catrail, has earned $92,890.

   Three-year-old Water Issues, by McCann's Mohave, one of two winners from the first five foals out two-time Oregon horse of the year and Oregon leading distaff earner Revillew Slew, won a nine-furlong turf starter allowance at Santa Anita on April 4. Revillew Slew, a1996 daughter of Can't Be Slew, produced a colt by Lucky Pulpit in 2013 and had a filly by Desert Code this spring.

   When three-year-old French Tart won a mile maiden special weight race by nearly two lengths on April 6 at Golden Gate Fields, she became the seventh winner from seven foals of racing age out of the winning Rio's Lark mare Run Kaitlyn Run. Both Run Kaitlyn Run and her half-brother, 2007 Washington most improved plater and stakes winner Run Nicholas Run, were bred in Washington by Justin Lynn. Among French Tart's, a California-bred daughter of Decarchy, half-siblings are stakes-placed Game to Run and $159,717 earner Demanding Diva.

   REV Racing's Valiant Flame, a four-year-old stakes-placed gelding by Eddington-Joi's Flame, by Strawberry Road (Aus), increased his earnings to $114,375 after his win in a six-furlong allowance race at Golden Gate on April 6. It was the fourth win for the Frank Lucarelli-trained Kentucky-bred runner.

   The day before, Lucarelli and Custom Truck Accessories' Michael the Man, a seven-year-old Kentucky-bred son of Wild and Wicked, ran third in the $35,000 Wildcat Handicap at Turf Paradise.

   British Columbia-based Peter Redekop BC Ltd's three-year-old Alert Bay won the $200,000 California-restricted Echo Eddie Stakes at Santa Anita on April 5. The son of City Zip-Hickory (Chi), by Dushyantor, who is trained by Blaine Wright and was ridden by Tyler Baze, improved his record to 3-3-0 from six starts and earnings to $187,800. Finishing a half-length behind him, with Gary Stevens riding, in the 6 1/2-furlong race was Dr. George Todaro and Jerry and Janet Hollendorfer's Life Is Joy, a $198,850 stakes-winning son of Globalize.

   Todaro, trainer Jerry Hollendorfer and Mark Dedomenico LLC own Lady Fifty Two, a three-year-old Kentucky-bred daughter of Kodiak Kowboy - and half-sister to Grade 1 winner Lady of Fifty, who also races for Todaro and trainer Hollendorfer - who won an allowance/$40,000 optional claiming (N) race on April 5 at Golden Gate. The now two-time winning Lady Fifty Two was ridden by Russell Baze in the six-panel race.

   Washington-bred stakes winner Snowbound n Delmar, a 2003 daughter of Snowbound, whose first foal Awintersdream is a two-time stakes winner, was represented by her third winner on April 8 when her two-year-old first-time starter Malibu Run, by Devon Lane, took a 4 1/2-furlong maiden special weight race at Sunland Park.

   In late March, Sittin At the Bar, a multiple stakes-winning granddaughter of El Dorado Farms LLC's broodmare Lois Laner, and a daughter of Into Mischief out of $272,283 stakes winner Fast Laner, was named Louisiana champion three-year-old filly of 2013 by the Louisiana Thoroughbred Breeders Association.

   Karl and Darlyne Krieg's 2012 Washington broodmare of the year Coup de Foudre produced a filly from the first crop of Washington champion Atta Boy Roy on March 8. She is the sixth foal for her dam, who has already produced 2012 Washington horse of the year Makors Finale, 2012-13 Washington champion Absolutely Cool and stakes-placed Love Makor. Coup de Foudre, a 12-year-old daughter of Basket Weave, is being returned to 2010 Belmont Stakes (G1) winner and $3.7-million earner Drosselmeyer (by Distorted Humor), whose first foals are yearlings of 2014.

   Will Brewer has unveiled his new Military Hawk Blog, http://militaryhawk.blogspot.com/, which will feature various topics related to the Washington Thoroughbred industry. It is dedicated to Military Hawk, one of the all-time great Washington Thoroughbreds and member of the Washington Racing Hall of Fame. Brewer is a board member of both the Washington Thoroughbred Breeders and Owners Association and the Washington Thoroughbred Foundation.