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S 2346 114th Congress Senate

Emergency Citrus Disease Response Act

Official title: A bill 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: November 15, 2016 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 2, 2015
Read twice and referred to the Committee on Finance.
Dec 2, 2015
Introduced in Senate
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 Latest action December 2, 2015

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Emergency Citrus Disease Response Act

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
  • HR 3957 Identical bill Emergency Citrus Disease Response Act of 2016
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Cornyn, John
Texas · Nov 15, 2016
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2346: Emergency Citrus Disease Response Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-2346/
MLA
"S. 2346: Emergency Citrus Disease Response Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2346/.
Bluebook (legal)
S. 2346, 114th Cong. (2026), https://openamerica.io/bill/114-S-2346/.
Markdown link
[S. 2346: Emergency Citrus Disease Response Act](https://openamerica.io/bill/114-S-2346/)
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