H.R.4636: To amend the Internal Revenue Code of 1986 to expand the types of crop payments for which a farmer may defer inclusion in income until the next taxable year.

About This Bill

  • This bill was introduced in the 105th Congress
  • This bill is primarily about emergency management
  • Introduced Sept. 25, 1998
  • Latest Major Action Sept. 25, 1998

Bill Sponsor

Bill Summary

Amends the Internal Revenue Code to include payments received under the Federal Crop Insurance Act among the crop insurance proceeds for which a farmer may defer inclusion in income until the next taxable year.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Sept. 25, 1998

Introduced in the House by Nick Smith (R-Mich.)

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