United States · Bill · HR
H.R. 3749 (104th)
To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.
Introduced
27 June 1996
Last action
—
Status
Sponsor introductory remarks on measure. (CR E1419)
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to allow the deduction as capital expenditures of the following costs incurred for replanting edible crops for human consumption which were lost by reason of freezing temperatures, disease, drought, pests, or casualty: (1) replanting costs; (2) 80 percent of the special replanting costs of such replanting; (3) the removal of lost plants; and (4) and preproductive costs.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 27 June 1996
Introduced in House (PDF)
Introduced in House · EN · 27 June 1996
Introduced in House
summary · EN · 27 June 1996
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/104th-congress/house-bill/3749
- Open data entity: https://api.congress.gov/v3/bill/104/hr/3749