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H.R. 112

Emergency Citrus Disease Response Act of 2017

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.

Referred to the House Committee on Ways and Means.

Rep. Buchanan, Vern [R-FL-16](R-FL)Sponsor
32 cosponsors14 D18 R
32cosponsors1committees3actions2related bills5subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Emergency Citrus Disease Response Act of 2017 — Informed