To amend the Internal Revenue Code of 1986 to expand the nontaxable exchange period within which commercial citrus trees destroyed under public order due to the citrus tree canker may be replaced.

Summary

Amends the Internal Revenue Code of 1986 to provide that, in the case of commercial citrus trees which are compulsorily or involuntarily converted under a public order as a result of the citrus tree canker, the period within which such property must be replaced (nontaxable exchange period) shall be four years after the taxable year in which a State or Federal plant health authority determines that the land on which such trees grew is free from the bacteria that causes citrus tree canker.

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

Timeline

1. 2 August 2001

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 2 August 2001

   Introduced

   Introduced in House

   Source: IntroReferral

3. 2 August 2001

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 2 August 2001 · Download file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 2 August 2001

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 2 August 2001

  ViewDownloadOpen at official source

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• Introduced in House

  summary · EN · 2 August 2001

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Rep. Thurman, Karen L. [D-FL-5] · D · Sponsor
• Rep. Foley, Mark [R-FL-16] · R · Sponsor
• Rep. Boyd, Allen [D-FL-2] · D · Sponsor
• Rep. Hastings, Alcee L. [D-FL-20] · D · Sponsor
• Rep. Putnam, Adam H. [R-FL-12] · R · Sponsor
• Rep. Ros-Lehtinen, Ileana [R-FL-27] · R · Sponsor
• Rep. Weldon, Dave [R-FL-15] · R · Cosponsor
• · hswm00 · Standing

Related records

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