To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.

Summary

Amends the Internal Revenue Code to allow the deduction as capital expenditures of preproductive or removal costs and 80 percent of special replanting costs for replanting plants destroyed by freezing temperatures, disease, drought, pests, or casualty.

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

Timeline

1. 3 May 1995

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 3 May 1995

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 May 1995

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 3 May 1995 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 May 1995

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 3 May 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 May 1995

  Open at official source

Sponsors

• Rep. Matsui, Robert T. [D-CA-3] · D · Sponsor
• · hswm00 · Standing

Related records

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