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United States · Bill · S

S. 110 (104th)

A bill 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.

referredUnited States· United States Congress· EN

Introduced

4 January 1995

Last action

4 January 1995 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Daschle, Thomas A. [D-SD], Sen. Grassley, Chuck [R-IA], Sen. Harkin, Tom [D-IA], Sen. Breaux, John B. [D-LA], Sen. Baucus, Max [D-MT], Sen. Pressler, Larry [R-SD], Sen. Conrad, Kent [D-ND], Sen. Burns, Conrad R. [R-MT], Sen. Dorgan, Byron L. [D-ND], Sen. Exon, J. James [D-NE], Sen. Moseley-Braun, Carol [D-IL]

Subjects

Taxation

Source updated

7 April 2025

Taxation

Summary

Amends the Internal Revenue Code to allow a taxpayer reporting on the cash receipts and disbursements method of accounting to elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 4 January 1995

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 4 January 1995

    Introduced

    Sponsor introductory remarks on measure. (CR S344)

    Source: IntroReferral

  3. 4 January 1995

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 4 January 1995

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 4 January 1995

    ViewDownloadOpen at official source

    Leesvertaling

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  • Introduced in Senate

    summary · EN · 4 January 1995

    Open at official source

    Leesvertaling

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Sponsors

Related records

Sources

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