To amend the Internal Revenue Code of 1986 to allow taxpayers to include citrus canker tree replacement payments made by the Secretary of Agriculture as income or gain over a 10-year period.

[AI summary unavailable — showing source text] 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.…