S 252
108th Congress
Senate
Taxation
Accounting
Agriculture and Food
Animals
Capital gains tax
Disaster relief
Droughts
Emergency Management
Finance and Financial Sector
Floods
Income tax
Livestock
Public Lands and Natural Resources
Tax exemption
Water Resources Development
Weather
A bill to amend the Internal Revenue Code of 1986 to provide special rules relating to the replacement of livestock sold on account of weather-related conditions.
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 2003
Read twice and referred to the Committee on Finance.
Jan 30, 2003
Introduced in Senate
Ask about this bill
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.
Plain-English summary
Amends the Internal Revenue Code, with respect to involuntary conversion rules, to extend the replacement period for livestock sold on account of weather related conditions.
What's happening now
Read twice and referred to the Committee on Finance.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 252: A bill to amend the Internal Revenue Code of 1986 to provide special rules relating to the replacement of livestock sold on account of weather-related conditions.. 108th Congress. Open America. https://openamerica.io/bill/108-S-252/
"S. 252: A bill to amend the Internal Revenue Code of 1986 to provide special rules relating to the replacement of livestock sold on account of weather-related conditions.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-252/.
S. 252, 108th Cong. (2026), https://openamerica.io/bill/108-S-252/.
[S. 252: A bill to amend the Internal Revenue Code of 1986 to provide special rules relating to the replacement of livestock sold on account of weather-related conditions.](https://openamerica.io/bill/108-S-252/)