H.R.4634: 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, to provide for a technical correction regarding indexation of the threshold applicable to the luxury automobile excise tax, and for other purposes.

About This Bill

  • This bill was introduced in the 103rd Congress
  • This bill is primarily about emergency management
  • Introduced June 23, 1994
  • Latest Major Action June 23, 1994

Bill 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 destruction or in the following year. Revises the method of determining the inflation adjustment applicable to the luxury automobile excise tax.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
June 23, 1994

Introduced in the House by David Minge (D-Minn.)

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