The Quarter Company LLC

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The Quarter Company LLC Breeding, raising, selling and running. Quality race horses. Quarter Horses and Thoroughbreds

TQC Decorated Gun, AQHA/APHA Will be standing at our Los Banos CA farm. $1,000 includes shipping and chute fees. Conside...
08/07/2026

TQC Decorated Gun, AQHA/APHA Will be standing at our Los Banos CA farm. $1,000 includes shipping and chute fees. Consideration to approved mares. “Life’s too short for ordinary horses, put some chrome in your ride!”

TQC Decorated Gun, AQHA/APHA will be standing at our Los Banos Ca Farm. $1,000 included shipping and chute fees. “Life’s...
08/07/2026

TQC Decorated Gun, AQHA/APHA will be standing at our Los Banos Ca Farm. $1,000 included shipping and chute fees. “Life’s too short for ordinary horses, put a little chrome in your ride!”

Selling at the Ruidoso NM Bred Sale August 15th KO Combo is an outstanding individual by Runaway Ghost $783,509 and out ...
07/29/2026

Selling at the Ruidoso NM Bred Sale August 15th KO Combo is an outstanding individual by Runaway Ghost $783,509 and out of Stakes Winner Tipsy Tea $174,727 by Seeking The Cat. Making him an A cross on True Nicks.

03/11/2026

Life is most honest where horses breathe and the sky stretches wide. Out here, time walks instead of runs, and every sunset feels earned. TQC sunsets, they don’t saddle up to run 2nd. 🙏🏼🍀🏇🏆

01/21/2026

Rocket Seventeen si 104 $87,577 Speed, Class & Genetics 🚀🏛️🧬 “Blazing speed doesn’t lose its worth just because luck missed his time, every fast horse deserves one true chance.” 🐎💨🚀

01/21/2026

Rocket Seventeen si 104 Velocidad, Clase & Genetica. 🚀🏛️🧬 “La velocidad extrema no pierde su valor solo porque suerte no le haga tocado, todo caballo rápido merece una oportunidad real.”🐎💨

2026 el mejor año para invertir en la industri Equina. La Ley de Incentivos Fiscales para la Industria Equina “One Big B...
01/12/2026

2026 el mejor año para invertir en la industri Equina. La Ley de Incentivos Fiscales para la Industria Equina “One Big Beautiful Bill”(OBBBA), promulgada el 4 de julio de 2025, estableció de forma permanente la depreciación acelerada del 100% para caballos, aplicable a los bienes empresariales que cumplan los requisitos y que se adquieran y se pongan en servicio después del 19 de enero de 2025.
Esta legislación representa un beneficio significativo para la industria equina, ya que permite a las empresas deducir inmediatamente el precio total de compra de los caballos elegibles y los demas bienes relacionados durante el primer año.

Detalles clave
* Bienes elegibles: La depreciación acelerada del 100% se aplica a la mayoría de los caballos utilizados con fines comerciales (por ejemplo, caballos de carreras, sementales y yeguas de cría), así como a artículos relacionados como equipos agrícolas, cercas y establos.
* Permanencia: A diferencia de las normas anteriores de la Ley de Recortes de Impuestos y Empleos de 2017 (TCJA), que reducían gradualmente la deducción a partir de 2023, la OBBBA fija permanentemente la tasa del 100%, brindando seguridad fiscal a largo plazo para los inversores.
* Plazo: La tasa del 100% se aplica específicamente a los bienes que cumplan los requisitos y que se adquieran y pongan en servicio después del 19 de enero de 2025. Los bienes adquiridos a principios de 2025 estaban sujetos a la tasa anterior del 40%.
* Requisito de uso comercial: Para calificar para este beneficio fiscal, el caballo o los bienes debe utilizarse con un propósito comercial legítimo y no únicamente como pasatiempo.
* Consulte con un profesional: Dada la complejidad de la legislación fiscal, en particular en lo que respecta a la coordinación de la depreciación acelerada con otras disposiciones como la deducción de la Sección 179 y las posibles diferencias a nivel estatal, se recomienda consultar con un profesional de impuestos para obtener asesoramiento específico.

For 2026, Bloodstock investments have great Tax benefits. With Heritage Place Sale coming up, Take these tax benefits in...
01/12/2026

For 2026, Bloodstock investments have great Tax benefits. With Heritage Place Sale coming up, Take these tax benefits into consideration “One Big Beautiful Bill Act” (OBBBA), signed into law on July 4, 2025, made 100% bonus depreciation for horses permanent for qualifying business property acquired and placed in service after January 19, 2025. 
This legislation is a significant benefit for the equine industry, allowing businesses to immediately deduct the full purchase price of eligible horses and related assets in the first year. 

Key Details 
* Qualifying Assets: The 100% bonus depreciation applies to most horses used for a business purpose (e.g., racehorses, breeding stock), as well as related items like farm equipment, fencing, and barns.
* Permanence: Unlike the previous rules under the Tax Cuts and Jobs Act of 2017 (TCJA), which phased down the deduction starting in 2023, the OBBBA permanently locks in the 100% rate, providing long-term tax certainty for investors.
* Timing: The 100% rate applies specifically to qualifying property acquired and placed in service after January 19, 2025. Property acquired earlier in 2025 was subject to the previous 40% rate.
* Business Use Requirement: To qualify for this tax benefit, the horse or asset must be used for a bona fide business purpose and not solely as a hobby.
* Consult a Professional: Given the complexities of tax law, particularly regarding the coordination of bonus depreciation with other provisions like Section 179 expensing and potential state-level differences, it is recommended to consult a tax professional for specific guidance.

Address

16347 Breunig Road
Los Banos, CA
93635

Opening Hours

Monday 7am - 6pm
Tuesday 7am - 6pm
Wednesday 7am - 6pm
Thursday 7am - 6pm
Friday 7am - 6pm
Saturday 7am - 6pm

Telephone

+12096171040

Website

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