H.R. 3043 · 108th Congress
To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.
- Stage
- In committee
- Sponsor
- Ken Calvert
- Introduced
- 2003-09-09
- Latest action
- 2003-09-09 · Introduced in House
Summary
Amends the Internal Revenue Code to allow as capital expenditure deductions certain replanting, removal, and preproductive costs of crops for human consumption lost to freezing temperature, disease, drought, casualty, or pests.