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HR 3907 100th Congress House

A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with respect to animals produced in a farming business.

Introduced: February 3, 1988 See on congress.gov
Taxation AccountingAgricultural economicsAgriculture and Rural AffairsCosts
More subjectsShow fewer subjects
Depreciation and amortizationFarmersFarmsIncome taxInventoriesLivestockPoultryTax deductions
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 10, 1988
Provisions of Measure Incorporated Into H.R.4333.
Feb 3, 1988
Referred to House Committee on Ways and Means.
Feb 3, 1988
Introduced in House
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 Latest action November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any animal produced in a farming business, regardless of the animal's preproductive period.

 Related & companion bills 2
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
  • S 2129 Identical bill A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with re…
 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 4 Republican 2
R
Rogers, Harold
Kentucky · Aug 11, 1988
 D
Kaptur, Marcy
Ohio · Apr 27, 1988
 D
Pelosi, Nancy
California · Apr 20, 1988
 D
Wyden, Ron
Oregon · Apr 19, 1988
 R
Smith, Christopher H.
New Jersey · Apr 13, 1988
 D
Durbin, Richard J.
Illinois · Feb 3, 1988
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3907: A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with respect to animals produced in a farming business.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3907/
MLA
"H.R. 3907: A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with respect to animals produced in a farming business.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3907/.
Bluebook (legal)
H.R. 3907, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3907/.
Markdown link
[H.R. 3907: A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules with respect to animals produced in a farming business.](https://openamerica.io/bill/100-HR-3907/)
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