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HR 803 105th Congress House Taxation Agriculture and Food Animals Business income tax Commerce Disaster relief Emergency Management Farm income Floods Income tax Livestock Public Lands and Natural Resources Tax deferral Tax exclusion Water Resources Development Weather

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

Introduced: February 13, 1997 Introduced by: Thune, John Republican · South Dakota See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 5, 1997
See H.R.2014.
Feb 13, 1997
Referred to the House Committee on Ways and Means.
Feb 13, 1997
Sponsor introductory remarks on measure. (CR E276-277)
Feb 13, 1997
Introduced in House
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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 August 5, 1997

See H.R.2014.

 Related & companion bills 1
  • HR 2014 Procedurally related Taxpayer Relief Act of 1997
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 803: To amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-803/
MLA
"H.R. 803: To amend the Internal Revenue Code of 1986 relating to the treatment of livestock sold on account of weather-related conditions.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-803/.
Bluebook (legal)
H.R. 803, 105th Cong. (2026), https://openamerica.io/bill/105-HR-803/.
Markdown link
[H.R. 803: 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/105-HR-803/)
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