United States · Bill · HR
H.R. 5185 (102nd)
To amend the Internal Revenue Code of 1986 to allow a 5-year recovery period for grapevines replanted as a result of a phylloxera infestation.
Introduced
14 May 1992
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 five-year recovery period for purposes of the depreciation deduction for any grapevine replanted in a vineyard after December 31, 1992, as a direct result of a phylloxera infestation in such vineyard. Allows a ten-year recovery period for such replanted grapevines under the alternative depreciation system.
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 14 May 1992
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5185
- Open data entity: https://api.congress.gov/v3/bill/102/hr/5185