Why It Matters

The National Thoroughbred Racing Association (NTRA) is lobbying for three core priorities: permanent tax incentives for racehorse ownership, favorable horse racing safety regulations, and immigrant labor access through H-2A and H-2B visa programs. The NTRA faces mounting pressure on animal welfare—particularly horse transportation safety—while contending with critical media coverage questioning industry subsidies. Congress delivered on bonus depreciation in 2025, but the organization continues pushing for additional tax certainty and capital gains treatment.

By the Numbers

The National Thoroughbred Racing Association reported $160,000 in lobbying expenditures for fourth quarter 2025 through an in-house filing, continuing its internal lobbying operation that began in 2022.

The NTRA operates a hybrid model combining in-house advocacy with external firms including Akin Gump Strauss Hauer & Feld LLP ($1.55 million in fees since 2019), Squire Patton Boggs (hired in 2023), Russell Group Inc., and Venture Government Strategies LLC.

The organization has lobbied since 2003, filing 202 disclosure reports and spending approximately $9.43 million across 11 lobbying relationships. Its most significant partner was Alpine Group Partners LLC from 2003 to 2023 ($4.53 million in fees).

The Agenda

The NTRA focuses on tax policy for racehorse owners, particularly seeking permanent three-year depreciation schedules and bonus depreciation provisions in bills like the Race Horse Cost Recovery Act of 2025, which would replace federal oversight with state-based systems.

The organization also engages on horse racing safety and integrity, monitoring implementation of the Horseracing Integrity and Safety Act and tracking alternatives. Additionally, it lobbies on workforce access through H-2A and H-2B visa programs and gaming and wagering policy related to parimutuel betting and online platforms.

Broader Context

The thoroughbred racing industry achieved significant tax victories in 2025 when Congress passed measures permanently reinstating 100 percent bonus depreciation, directly benefiting racehorse owners.

While the H-2A program expanded from 85,000 visas in 2012 to an estimated 400,000 by 2025, uncertainty remains and challenges persist. A Washington Post investigation revealed immigrant workers now operate "in fear" amid restrictive immigration enforcement.

Animal welfare legislation poses additional difficulties. The House reintroduced the Horse Transportation Safety Act with bipartisan backing, seeking to ban double-deck horse trailers. The New York Times documented 11,000 horse deaths at American racetracks since 2014.

Between The Lines

There has been bipartisan support for tax incentives. Rep. Andy Barr (R-KY) and Rep. Morgan McGarvey (D-KY) reintroduced the Race Horse Cost Recovery Act, gaining momentum after Congress passed bonus depreciation provisions.

Regulatory divisions have emerged. Rep. Clay Higgins (R-LA) introduced the Racehorse Health and Safety Act as an alternative to federal oversight, while the Horse Transportation Safety Act gained bipartisan support.

Competitive Landscape

Industry lobbying extends beyond the NTRA. Churchill Downs Inc. actively lobbies on gambling and horse racing issues through in-house efforts and external firms. When Rep. Barr introduced the WAGER Act, he cited support from Keeneland, Breeders’ Cup Limited, and the Kentucky Thoroughbred Association. The coalition aligns on tax legislation but diverges on regulatory approaches.

The Bottom Line

The NTRA spent $160,000 on in-house lobbying in the fourth quarter of 2025. While achieving wins on bonus depreciation, the industry faces mounting animal welfare pressure and negative media coverage. The NTRA’s hybrid lobbying strategy reflects an industry navigating competing priorities where bipartisan support exists for tax measures but contentious debate surrounds federal safety standards.

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