,,ib  ,union ,calendar ,no4 #ehb  #aadth
 ,,congress  #b;d ,session  ,h4 ,r4     
#cieg  ,report ,no4 #aad-gdi  ,,in ,,the
 ,,house ,,of ,,representatives         
,november #e1 #bjae ,mr4 ,buchanan 7for 
himself1 ,mr4 ,rooney of ,florida1 ,mr4 
,ross1 ,mr4 ,jolly1 ,mr4 ,diaz-,balart1 
,ms4 ,castor of ,florida1 ,mr4 ,yoho1   
,mr4 ,crenshaw1 ,mr4 ,curbelo of        
,florida1 ,mr4 ,bilirakis1 ,mr4 ,murphy 
of ,florida1 ,mr4 ,hastings1 and ,ms4   
,wasserman ,schultz7 introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,september #af1 #bjaf ,additional       
sponsors3 ,mr4 ,posey1 ,mr4 ,clawson of 
,florida1 ,mr4 ,deutch1 ,ms4 ,frankel of
 ,florida1 ,ms4 ,graham1 ,ms4           
,ros-,lehtinen1 ,mr4 ,de,santis1 ,mr4   
,mica1 ,mr4 ,webster of ,florida1 ,mr4  
,grayson1 ,mr4 ,olson1 ,ms4 ,wilson of  
,florida1 ,mr4 ,gosar1 ,mr4 ,schweikert1
 ,ms4 ,brown of ,florida1 ,mr4 ,franks  
of ,arizona1 ,mr4 ,miller of ,florida1  
,mr4 ,nugent1 ,mr4 ,salmon1 ,mr4        

,cuellar1 and ,mr4 ,vela  ,september    
#af1 #bjaf ,reported with an amendment1 
committed to the ,committee of the      
,whole ,house on the ,state of the      
,union1 and ordered to be printed       
,strike out all after the enacting      
clause and insert the part printed in   
italic ,for text of introduced bill1 see
 copy of bill as introduced on ,november
 #e1 #bjae  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf to    
temporarily allow expensing of certain  
costs of replanting citrus plants lost  
by reason of casualty4  #a4 ,short title
 ,this ,act may be cited as the         
,emergency ,citrus ,disease ,response   
,act of #bjaf4  #b4 ,expensing of       
certain costs of replanting citrus      
plants lost by reason of casualty  7a7  
,in general ,section #bfc;,a7d77#b7 of  
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new subparagraph3  7,c7       
,special temporary rule for citrus      
plants lost by reason of casualty  7i7  

,in general ,in the case of the         
replanting of citrus plants1            
subparagraph 7,a7 shall apply to amounts
 paid or incurred by a person 7other    
than the taxpayer described in          
subparagraph 7,a77 if-- 7,i7 the        
taxpayer described in subparagraph 7,a7 
has an equity interest of not less than 
#ej percent in the replanted citrus     
plants at all times during the taxable  
year in which such amounts were paid or 
incurred and such other person holds any
 part of the remaining equity interest1 
or  7,,ii7 such other person acquired   
the entirety of such taxpayer's equity  
interest in the land on which the lost  
or damaged citrus plants were located at
 the time of such loss or damage1 and   
the replanting is on such land4  7ii7   
,termination ,clause 7i7 shall not apply
 to any cost paid or incurred after     
,december #ca1 #bjbe4  4  7b7 ,effective
 date ,the amendment made by this       
section shall apply to costs paid or    
incurred after the date of the enactment

 of this ,act4  ,september #af1 #bjaf   
,reported with an amendment1 committed  
to the ,committee of the ,whole ,house  
on the ,state of the ,union1 and ordered
 to be printed