S 1615
103th Congress
Senate
A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.
Taxation
Agricultural economicsAgriculture and FoodDisaster reliefEmergency Management
More subjectsShow fewer subjects
FloodsIncome taxLivestockTax deferralTax exclusionWeather
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 1994
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Nov 3, 1993
Read twice and referred to the Committee on Finance.
Nov 3, 1993
Sponsor introductory remarks on measure. (CR S14958)
Nov 3, 1993
Introduced in Senate
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Latest action
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Plain-English summary
Amends the Internal Revenue Code to apply the special treatment of livestock sold or involuntarily converted on account of drought conditions to livestock sold or converted because of drought, flood, or other weather-related conditions.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
2
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 1615: A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.. 103rd Congress. Open America. https://openamerica.io/bill/103-S-1615/
"S. 1615: A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-1615/.
S. 1615, 103rd Cong. (2026), https://openamerica.io/bill/103-S-1615/.
[S. 1615: A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.](https://openamerica.io/bill/103-S-1615/)