Amends the Internal Revenue Code to permit the inclusion in 1980 income of crop payments received in 1981 which are: (1) cash payments under the Agriculture Act of 1949 for 1980 disaster losses; or (2) Federal Crop Insurance Corporation payments under the Federal Crop Insurance Act of 1938.
Read second time and referred to Senate Committee on Finance.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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