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S 1814 103th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the…

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in th… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.

Introduced: February 1, 1994 See on congress.gov
Taxation AccountingAgricultural economicsAgricultural insuranceAgriculture and Food
More subjectsShow fewer subjects
AutomobilesDisaster reliefEconomics and Public FinanceEmergency ManagementExcise taxFinance and Financial SectorIncome taxIndexing (Economic policy)InflationTransportation and Public Works
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 5, 1994
Placed on Senate Legislative Calendar under General Orders. Calendar No. 398.
Apr 5, 1994
Committee on Finance. Reported to Senate by Senator Moynihan under the authority of the order of Mar 22, 94 with amendments and an amendment to the title. With written report No. 103-244.
Mar 24, 1994
Committee on Finance. Ordered to be reported with amendments favorably.
Feb 1, 1994
Read twice and referred to the Committee on Finance.
Feb 1, 1994
Sponsor introductory remarks on measure. (CR S528)
Feb 1, 1994
Introduced in Senate
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 Latest action April 5, 1994

Placed on Senate Legislative Calendar under General Orders. Calendar No. 398.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a taxpayer to elect to include in income crop insurance proceeds and disaster payments in the year of destruction or in the following year.

Revises the method of determining the inflation adjustment applicable to the luxury automobile excise tax.

 Related & companion bills 1
  • HR 3757 Identical bill To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance pro…
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Feb 1, 1994
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1814: A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.. 103rd Congress. Open America. https://openamerica.io/bill/103-S-1814/
MLA
"S. 1814: A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-S-1814/.
Bluebook (legal)
S. 1814, 103rd Cong. (2026), https://openamerica.io/bill/103-S-1814/.
Markdown link
[S. 1814: A bill to amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.](https://openamerica.io/bill/103-S-1814/)
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