HR 4144 · 103th Congress · Taxation

To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.

Introduced 1994-03-24· Sponsored by Rep. Matsui, Robert T. [D-CA-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1994-03-24)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the deduction as capital expenditures of preproductive or removal costs and 80 percent of special replanting costs for replanting plants destroyed by freezing temperatures, disease, drought, pests, or casualty.…

Summarized by Claude AI · Non-partisan · For informational purposes only