Mad Play (foaled 1921 in Kentucky) was an American-bred Thoroughbred racehorse. Bred by August Belmont, Jr., he was sired by Fair Play, who also sired Man o' War, out of a Rock Sand mare, Mad Cap. He was a full brother to 1921 U.S. Champion Older Male Horse Mad Hatter.

Most individual U.S. states collect a state income tax in addition to federal income tax. The two are separate entities. Some local governments also impose an income tax, often based on state income tax calculations. Forty-two states and many localities in the United States impose an income tax on individuals. Eight states impose no state income tax, and a ninth, New Hampshire, imposes an individual income tax on dividends and interest income but not other forms of income. Forty-seven states and many localities impose a tax on the income of corporations.State income tax is imposed at a fixed or graduated rate on taxable income of individuals, corporations, and certain estates and trusts. The rates vary by state. Taxable income conforms closely to federal taxable income in most states, with limited modifications. The states are prohibited from taxing income from federal bonds or other obligations. Most do not tax Social Security benefits or interest income from obligations of that state. Several states require different useful lives and methods be used by businesses in computing the deduction for depreciation. Many states allow a standard deduction or some form of itemized deductions. States allow a variety of tax credits in computing tax. Each state administers its own tax system. Many states also administer the tax return and collection process for localities within the state that impose income tax. State income tax is allowed as a deduction in computing federal income tax, subject to limitations for individuals.

Dirt track racing is the single most common form of auto racing in the United States. According to the National Speedway Directory there are over 700 dirt oval tracks in operation in the United States.The composition of the dirt on tracks has an effect on the amount of grip available. On many tracks people will find clay is used with a specific mixture of dirt. Tracks are sometimes banked in the turns and on the straights. This banking is utilized primarily to allow vehicles to carry more speed through the corners. However, some tracks prefer less banked turns. Each track surface will most often be different in one way or another.