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HR 3043 108th Congress House Taxation Agriculture and Food Commerce Disaster relief Disasters Drainage Droughts Emergency Management Farm produce Income tax Irrigation Losses Pests Plant diseases Plant protection Plants Public Lands and Natural Resources Tax deductions Water Resources Development

To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.

Introduced: September 9, 2003 Introduced by: Calvert, Ken Republican · California See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 9, 2003
Referred to the House Committee on Ways and Means.
Sep 9, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow as capital expenditure deductions certain replanting, removal, and preproductive costs of crops for human consumption lost to freezing temperature, disease, drought, casualty, or pests.
What's happening now September 9, 2003

Referred to the House Committee on Ways and Means.

 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. 3043: To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-3043/
MLA
"H.R. 3043: To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-3043/.
Bluebook (legal)
H.R. 3043, 108th Cong. (2026), https://openamerica.io/bill/108-HR-3043/.
Markdown link
[H.R. 3043: To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.](https://openamerica.io/bill/108-HR-3043/)
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