Are "wild mules" protected under Wild Horse and Burros Act?

Are "wild mules" under the jurisdiction of the Bureau of Land Management for the purposes of implementing the Wild Horse and Burros Act?



The Wild Horse and Burros Act does not seem to protect wild mules. The language of the act, the 1971 version, 36 CFR Part 261, and 43 CFR Part 4700, seems to suggest that mules fall outside the jurisdiction of the law. The definition section as well as the implementation section of the act and its legislative history refer exclusively to "wild horses and burros".



Implementation only occurs in regards to wild horses and burros. In addition to the specific and frequent reference to "wild horses and burros," the act's policy rational is not based on protecting various equine species, but protecting two particular animals because they are "living symbols of the historic and pioneer spirit of the west."



Because the definition, implementation, and policy rationale in the act and its legislative history all refer specifically to wild horses and burros, wild mules arguably do not fall within the jurisdiction of the Bureau of Land Management.

2008 Farm Bill Discriminates Against Mule Breeders?

The Farm Bill of 2008(Food, Conservation, and Energy Act of 2008) discusses taxes and live stock breeding in two sections. First, in Section 1604, the Act provides the criteria for calculating adjusted gross income from livestock. When calculating adjusted gross income, the Secretary shall include income or benefits derived from or relating to "the production of livestock (including cattle, elk, reindeer, bison, horses, deer, sheep, goats, swine, poultry, fish, and other aquacultural products used for food, honeybees, and other animals designated by the Secretary) and products produced by or derived from livestock". Second, in section 15344, the Act allows tax exemption for the depreciation of race horses. Prior to the passage of this Act, the depreciation rate for race horses varied depending on age. The cost of horses older than two years could be depreciated over three years. The cost of race horses that are two years old or younger and placed into service had to be depreciated over seven years. The Act creates a uniform depreciation period of three years for all race horses.



The 2008 Farm Bill's Tax Exemption for Race Horse Breeders Does Not Appear to Apply to Mule Breeders!



The race horse tax exemption does not apply to horse or mules, but only race horses. Section 1604's broad definition of livestock can include mules. In addition to listing the types of livestock eligible for inclusion in calculating adjusted gross income, Section 1604 provides the Secretary discretion to designate more livestock to be included in the calculations. This open ended language implicitly allows for the inclusion of a mule in calculating adjusted gross income. In contrast, Section 15344 specifically names race horses and only discusses tax exemptions for race horses. Because of the stark contrast in language, the Food, Conservation, and Energy Act of 2008 does not seem to allow tax exemptions for mule or horse breeders that are not race horse breeders.