United States · Bill · HR
H.R. 2823 (107th)
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.
Introduced
2 August 2001
Last action
2 August 2001 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Thurman, Karen L. [D-FL-5], Rep. Foley, Mark [R-FL-16], Rep. Boyd, Allen [D-FL-2], Rep. Hastings, Alcee L. [D-FL-20], Rep. Putnam, Adam H. [R-FL-12], Rep. Ros-Lehtinen, Ileana [R-FL-27], Rep. Weldon, Dave [R-FL-15]
Subjects
Taxation
Source updated
2 January 2025
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
2 August 2001
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
2 August 2001
Introduced
Introduced in House
Source: IntroReferral
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)
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Introduced in House (text)
Introduced in House · EN · 2 August 2001
Introduced in House (PDF)
Introduced in House · EN · 2 August 2001
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Introduced in House
summary · EN · 2 August 2001
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
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
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/2823
- Open data entity: https://api.congress.gov/v3/bill/107/hr/2823
- us · 107-hr-2823 · source updated 2 January 2025