H.R. 3043 — To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.

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.

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Legislative Actions

2003-09-09
Introduced in House
2003-09-09
Introduced in House
2003-09-09
Referred to the House Committee on Ways and Means.

To amend the Internal Revenue Code of 1986 with respect to the treatment of crops destroyed by casualty.

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