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- H.R.494
H.R.494: To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about emergency management
- Introduced Jan. 21, 1997
- Latest Major Action Jan. 21, 1997
- See the six similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsor
Bill Summary
Amends the Internal Revenue Code to allow the deduction as capital expenditures of the following costs incurred for replanting edible crops for human consumption which were lost by reason of freezing temperatures, disease, drought, pests, or casualty: (1) replanting costs; (2) 80 percent of the special replanting costs of such replanting; (3) the removal of lost plants; and (4) and preproductive costs.
(Source: Library of Congress)
Bill Actions
Date | Description |
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Referred to the House Committee on Ways and Means.
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Jan. 21, 1997 |
Introduced in the House by William M. Thomas (R-Calif.) |