United States · Bill · S
S. 2346 (114th)
Emergency Citrus Disease Response Act
Introduced
2 December 2015
Last action
2 December 2015 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Nelson, Bill [D-FL], Sen. Rubio, Marco [R-FL], Sen. Cornyn, John [R-TX]
Subjects
Taxation
Source updated
5 December 2025
Summary
Emergency Citrus Disease Response Act This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% in such replanted plants and may deduct costs paid or incurred through 2025.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
2 December 2015
Introduced
Introduced in Senate
Source: IntroReferral
2 December 2015
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 2 December 2015 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 2 December 2015
Introduced in Senate (PDF)
Introduced in Senate · EN · 2 December 2015
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Introduced in Senate
summary · EN · 2 December 2015
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Nelson, Bill [D-FL] · D · Sponsor
- Sen. Rubio, Marco [R-FL] · R · Cosponsor
- Sen. Cornyn, John [R-TX] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Emergency Citrus Disease Response Act
- related to → Emergency Citrus Disease Response Act of 2016
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/senate-bill/2346
- Open data entity: https://api.congress.gov/v3/bill/114/s/2346
- us · 114-s-2346 · source updated 5 December 2025