A bill to amend the Internal Revenue Code of 1954 to allow the payment of income tax on certain income support or deficiency payments to wheat and feed grain producers to be made in the year when the income normally received from the crops have been reported.

[AI summary unavailable — showing source text] Allows certain cash payments received by farmers pursuant to the Food and Agriculture Act of 1977 to be included in gross income in the year the income from the crops would have been reported rather than the year the payments are received.…