H.R. 2202 · 108th Congress
Citrus Disaster Payment Fairness Act
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
WeldonSponsor4 cosponsors · 1 D, 3 R
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Citrus Disaster Payment Fairness Act - Amends the Internal Revenue Code to allow taxpayers to take citrus canker tree replacement payments into account as income or gain ratably over the ten-year period beginning with the taxable year in which the taxpayer receives or accrues the payment.
What it does: CRS summary · Introduced in House · May 21, 2003
Provides, for purposes of nonrecognition of gain regarding commercial citrus trees involuntarily converted under a public order because of citrus tree canker, that the trees shall be replaced within four years after the close of the first taxable year in which any part of the gain upon conversion is realized, or an additional period if a State or Federal plant health authority determines that the land on which such trees grew is not disease-free.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Citrus Disaster Payment Fairness Act
Latest action (May 21, 2003): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: May 21, 2003
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.