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HR 112 115th Congress House

Emergency Citrus Disease Response Act of 2017

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: January 3, 2017 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 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jan 3, 2017
Referred to the House Committee on Ways and Means.
Jan 3, 2017
Introduced in House
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 Latest action January 3, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Emergency Citrus Disease Response Act of 2017

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 2026.

 Related & companion bills 2
  • S 1 Related bill An original bill to provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fisc…
  • S 71 Related bill Emergency Citrus Disease Response Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 20
All 20 Democratic 7 Republican 8
R
Rutherford, John H.
Florida · Jul 13, 2017
 D
Wilson, Frederica S.
Florida · Jun 28, 2017
 R
Dunn, Neal P.
Florida · Jun 13, 2017
 D
Brownley, Julia
California · Apr 26, 2017
 D
Castor, Kathy
Florida · Apr 25, 2017
 R
Gosar, Paul A.
Arizona · Apr 12, 2017
 R
Schweikert, David
Arizona · Apr 4, 2017
 D
Wasserman Schultz, Debbie
Florida · Mar 24, 2017
DeSantis, Ron
· Mar 8, 2017
 R
Mast, Brian J.
Florida · Feb 13, 2017
 R
Webster, Daniel
Florida · Feb 6, 2017
 D
Soto, Darren
Florida · Feb 3, 2017
Rooney, Francis
· Feb 2, 2017
Curbelo, Carlos
· Jan 30, 2017
 R
Bilirakis, Gus M.
Florida · Jan 3, 2017
 R
Diaz-Balart, Mario
Florida · Jan 3, 2017
 D
Frankel, Lois
Florida · Jan 3, 2017
 D
Gonzalez, Vicente
Texas · Jan 3, 2017
Rooney, Thomas
· Jan 3, 2017
ROS-LEHTINEN, ILEANA
· Jan 3, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 112: Emergency Citrus Disease Response Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-112/
MLA
"H.R. 112: Emergency Citrus Disease Response Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-112/.
Bluebook (legal)
H.R. 112, 115th Cong. (2026), https://openamerica.io/bill/115-HR-112/.
Markdown link
[H.R. 112: Emergency Citrus Disease Response Act of 2017](https://openamerica.io/bill/115-HR-112/)
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