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United States · Bill · HR

H.R. 4644 (105th)

To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

referredUnited States· United States Congress· EN

Introduced

25 September 1998

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Allows farmers to include 1999 production flexibility contract payments as income for 1998 or 1999. Amends the Internal Revenue Code to make Federal Crop Insurance Act payments eligible for one-year income deferral.

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Documents

3 official files

Introduced in House (text)

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