Had the same thing @ Ft.Hood when I was there. It was called Sprockets. It was a big motor pool bay with over 10 lifts, air lines and all the tools you'd need. Nice part was it was maybe $5/Hour to use the lifts and a few more for some of the tools. There were also ASE certified civilians to help out if you needed them.
Got an open faced helmet for sale:
Snell M2000 Approved
Black
I've worn it maybe 7-8 times down the track
$50 bucks it's yours
http://i228.photobucket.com/albums/ee75/pickupsplus/1219865710.jpg
There's no break on having them, they're more like a pet I believe. Now I think if you're a horse breeder, then like most breeders, you'd get a break on taxes if it is for business. Owning horses for pleasure is just like having a pet dog.
I'd assume mid 11's from the 5.7 Hemi. The 6.1 Hemi and a 5.9 Wedge Hemi are also going to be availible, but who knows. I'd assume Hot Rod to be one of the first to crack it dow the strip.
It is a nice option for those wanting to start drag racing, without having to tune, wrench, and dial in a car. Most of the hard work is already done for you.