United States · Bill · HR
H.R. 5109 (103rd)
To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year, and for other purposes.
Introduced
27 September 1994
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 a taxpayer to elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year. Modifies the requirement for the accrual method of accounting for family corporations engaged in farming by reducing the amount of gross receipts that may be excepted after December 31, 1993.
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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 · 27 September 1994
Introduced in House (PDF)
Introduced in House · EN · 27 September 1994
Introduced in House
summary · EN · 27 September 1994
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/5109
- Open data entity: https://api.congress.gov/v3/bill/103/hr/5109