Skip to main content
S 110 104th 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: January 4, 1995 See on congress.gov
Taxation AccountingAgricultural economicsAgricultural insuranceAgriculture and Food
More subjectsShow fewer subjects
Disaster reliefEmergency ManagementFinance and Financial SectorIncome tax
Sign in to write a letter Sign in to watch
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 S344)
Jan 4, 1995
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action January 4, 1995

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a taxpayer reporting on the cash receipts and disbursements method of accounting to elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year.

 Related & companion bills 1
  • HR 1408 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 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. 110: 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.. 104th Congress. Open America. https://openamerica.io/bill/104-S-110/
MLA
"S. 110: 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.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-110/.
Bluebook (legal)
S. 110, 104th Cong. (2026), https://openamerica.io/bill/104-S-110/.
Markdown link
[S. 110: 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/104-S-110/)
Report a problem