HR 4636 · 105th Congress · Taxation

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.

Introduced 1998-09-25· Sponsored by Rep. Smith, Nick [R-MI-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1998-09-25)

Plain Language Summary

[AI summary unavailable — showing source text] 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.…

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