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S 109 104th Congress Senate Taxation Agricultural economics Agriculture and Food Animals Disaster relief Emergency Management Floods Income tax Livestock Tax deferral Tax exclusion Weather

A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.

Introduced: January 4, 1995 See on congress.gov
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Jan 4, 1995
Read twice and referred to the Committee on Finance.
Jan 4, 1995
Sponsor introductory remarks on measure. (CR S343-344)
Jan 4, 1995
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to apply the special treatment of livestock sold or involuntarily converted on account of drought conditions also to livestock sold or converted because of flood or other weather-related conditions.

What's happening now January 4, 1995

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1588 Identical bill To amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related co…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 4, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). S. 109: A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.. 104th Congress. Open America. https://openamerica.io/bill/104-S-109/
MLA
"S. 109: A bill to amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-109/.
Bluebook (legal)
S. 109, 104th Cong. (2026), https://openamerica.io/bill/104-S-109/.
Markdown link
[S. 109: 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/104-S-109/)
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