; 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. 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