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HR 3957 114th Congress House

Emergency Citrus Disease Response Act of 2016

Official title: To amend the Internal Revenue Code of 1986 to temporarily allow expensing of certain costs of replanting citrus plants lost by reason of casualty.

Introduced: May 10, 2016 Introduced by: Buchanan, Vern Republican · Florida See on congress.gov
Taxation Business investment and capitalForests, forestry, treesFruit and vegetablesHorticulture and plantsIncome tax deductions
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 16 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 22, 2016
Received in the Senate.
Sep 21, 2016
Motion to reconsider laid on the table Agreed to without objection.
Sep 21, 2016
On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 400 - 20 (Roll no. 528). (text: CR 09/20/2016 H5679)
Sep 21, 2016
Considered as unfinished business. (consideration: CR H5738-5739)
Sep 20, 2016
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Sep 20, 2016
DEBATE - The House proceeded with forty minutes of debate on H.R. 3957.
Sep 20, 2016
Considered under suspension of the rules. (consideration: CR H5679)
Sep 20, 2016
Mr. Buchanan moved to suspend the rules and pass the bill, as amended.
Sep 16, 2016
Placed on the Union Calendar, Calendar No. 582.
Sep 16, 2016
Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-749.
Sep 14, 2016
Ordered to be Reported (Amended) by Voice Vote.
Sep 14, 2016
Committee Consideration and Mark-up Session Held.
Sep 14, 2016
Subcommittee on Health Discharged.
Nov 5, 2015
Referred to the Subcommittee on Health.
Nov 5, 2015
Referred to the House Committee on Ways and Means.
Nov 5, 2015
Introduced in House
 Votes taken on this bill 1
DateChamberWhat was voted onResultYes–No
Sep 21, 2016 House · vote #528 On Motion to Suspend the Rules and Pass, as Amended Passed 400–20 See who voted →
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 Latest action September 22, 2016

Received in the Senate.

 Plain-English summary Congressional Research Service

(This measure has not been amended since it was reported to the House on September 16, 2016. The summary of that version is repeated here.)

Emergency Citrus Disease Response Act of 2016

(Sec. 2) This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% in such replanted plants and may deduct costs paid or incurred through 2025.

 Related & companion bills 1
  • S 2346 Identical bill Emergency Citrus Disease Response Act
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 13
All 13 Democratic 5 Republican 5
D
Cuellar, Henry
Texas · Sep 8, 2016
 R
Schweikert, David
Arizona · May 11, 2016
 R
Gosar, Paul A.
Arizona · May 10, 2016
 D
Wilson, Frederica S.
Florida · May 10, 2016
 R
Webster, Daniel
Florida · Feb 12, 2016
DeSantis, Ron
· Feb 2, 2016
 D
Frankel, Lois
Florida · Dec 15, 2015
 R
Bilirakis, Gus M.
Florida · Nov 5, 2015
 D
Castor, Kathy
Florida · Nov 5, 2015
Curbelo, Carlos
· Nov 5, 2015
 R
Diaz-Balart, Mario
Florida · Nov 5, 2015
Rooney, Thomas
· Nov 5, 2015
 D
Wasserman Schultz, Debbie
Florida · Nov 5, 2015
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3957: Emergency Citrus Disease Response Act of 2016. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3957/
MLA
"H.R. 3957: Emergency Citrus Disease Response Act of 2016." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3957/.
Bluebook (legal)
H.R. 3957, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3957/.
Markdown link
[H.R. 3957: Emergency Citrus Disease Response Act of 2016](https://openamerica.io/bill/114-HR-3957/)
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