A bill relating to the year for including in income certain payments received in 1978 under the Agricultural Act of 1949 and attributable to drought or other disaster in 1977.

[AI summary unavailable — showing source text] Permits a taxpayer, who has received cash payments under the Agricultural Act of 1949 in 1978 for crop disaster losses sustained in 1977, to elect to include such payments in his 1977 income, if he establishes that, under his practice, income from the lost crops would have been reported in his 1977 income.…