A bill to amend section 278 of the Internal Revenue Code of 1954 to change the effective date for the provisions relating to almond groves.

Provides under the Internal Revenue Code that the allowable deductions for capital expenditures incurred in planting and developing almond groves shall not apply to groves which were planted or replanted before July 1, 1971 (presently Dec. 30, 1970). (Amends 26 U.S.C. 278)