United States · Bill · HR
H.R. 4330 (105th)
Christmas Tree Tax Equity Act
Introduced
24 July 1998
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Christmas Tree Tax Equity Act - Amends the Internal Revenue Code to make cut evergreens used for ornamental purposes that are older than four (currently six) years eligible for election as section 1231 business property and capital gains treatment. Exempts such trees older than four (currently six) years from uniform capitalization rules.
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 24 July 1998
Introduced in House (PDF)
Introduced in House · EN · 24 July 1998
Introduced in House
summary · EN · 24 July 1998
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/105th-congress/house-bill/4330
- Open data entity: https://api.congress.gov/v3/bill/105/hr/4330