| HORSE TRACK CATEGORIES AND MAXIMUM NET PROFIT PER RACE | |||||
| Special Categories | Category A Tracks | Category B Tracks | Category C Tracks | Category D Tracks | Category E Tracks |
| Maximum Net Profit Per Race $100,000 |
Maximum Net Profit Per Race $25,000 |
Maximum Net Profit Per Race $15,000 |
Maximum Net Profit Per Race $10,000 |
Maximum Net Profit Per Race $5,000 |
Maximum Net Profit Per Race $2,500 |
| All Breeders´ Cup Races | Belmont Park | Aqueduct | Balmoral | Beulah | Cal-Expo |
| Arlington Million | Churchill Downs | Arlington | Calder Race Course | Canterbury Park | Dover Downs |
| Belmont Stakes | Del Mar | Ellis Park | Delaware Park | Charles Town | Fairmount Park |
| Kentucky Derby | Gulfstream Park | Fair Grounds | Golden Gate Fields | Colonial Downs | Fort Erie |
| Preakness Stakes | Hollywood Park | Fairplex Park | Hawthorne Harness | Delta Downs | Indiana Downs (TB) |
| Travers Stakes | Keeneland | Hawthorne (TB) | Laurel Park | Emerald Downs | Pocono Downs |
| Santa Anita | Lone Star Park | Louisiana Downs | Evangeline Downs | Pompano Park | |
| Saratoga | Meadowlands | Maywood Park | Finger Lakes | Presque Isle Downs | |
| Monmouth Park | Mountaineer Park | Hoosier (TB) | The Meadows | ||
| Oaklawn Park | Northfield Park | Mohawk | Yavapai Downs | ||
| Pimlico | Penn National | Philadelphia Park | Yonkers | ||
| Tampa Bay Downs | Prairie Meadows | ||||
| Turf Paradise | Remington Park | ||||
| Turfway Park | River Downs | ||||
| Woodbine (TB) | Sam Houston | ||||
| Suffolk Downs | |||||
| Sunland Park | |||||
| Thistledown | |||||
| Woodbine Harness | |||||
Please note that: