; 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.