S 1826 · 96th Congress · Taxation

A bill to provide that for purposes of section 165 of the Internal Revenue Code of 1954 losses from Dutch Elm disease shall be treated as casualty losses.

Introduced 1979-09-26· Sponsored by Sen. Durenberger, Dave [R-MN]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-09-26)

Plain Language Summary

[AI summary unavailable — showing source text] Requires the treatment of property losses resulting from Dutch Elm disease as casualty losses for deductions from gross income with respect to the individual income tax under the Internal Revenue Code.…

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