United States · Bill · S
S. 71 (115th)
Emergency Citrus Disease Response Act
Introduced
9 January 2017
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
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 the date that is ten years after the enactment of this bill.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 9 January 2017
Introduced in Senate (PDF)
Introduced in Senate · EN · 9 January 2017
Introduced in Senate
summary · EN · 9 January 2017
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/71
- Open data entity: https://api.congress.gov/v3/bill/115/s/71