S 110
104th Congress
Senate
Taxation
Accounting
Agricultural economics
Agricultural insurance
Agriculture and Food
Disaster relief
Emergency Management
Finance and Financial Sector
Income tax
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
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
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1
Cosponsors
1