To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year, and for other purposes.

Summary

Amends the Internal Revenue Code to allow a taxpayer reporting on the cash receipts and disbursements method of accounting to elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 5 April 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 5 April 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 5 April 1995

   Introduced

   Introduced in House

   Source: IntroReferral

4. 11 July 1995

   Committee

   Committee Hearings Held.

   Source: Committee

5. 12 July 1995

   Committee

   Committee Hearings Held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 5 April 1995 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 5 April 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 5 April 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 5 April 1995

  Open at official source

Sponsors

• Rep. Minge, David [D-MN-2] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.