United States · Bill · HR
H.R. 494 (105th)
To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.
Introduced
21 January 1997
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
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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Votes
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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 · 21 January 1997
Introduced in House (PDF)
Introduced in House · EN · 21 January 1997
Introduced in House
summary · EN · 21 January 1997
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/494
- Open data entity: https://api.congress.gov/v3/bill/105/hr/494