To exclude from gross income certain emergency assistance provided to farmers.

[AI summary unavailable — showing source text] [Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 9837 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 9837 To exclude from gross income certain emergency assistance provided to farmers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 25, 2024 Mr. Kelly of Mississippi introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To exclude from gross income certain emergency assistance provided to farmers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. EXCLUSION FROM GROSS INCOME OF CERTAIN EMERGENCY AGRICULTURAL ASSISTANCE. (a) In General.--Section 139 of the Internal Revenue Code of 1986 is amended by inserting after subsection (h) the following new subsection: ``(i) Certain Agricultural Assistance.--For purposes of this section, the term `qualified disaster relief payment' shall include any assistance received under any of the following: ``(1) Assistance received under the Wildfir…