,,ii  #aaeth ,,congress  #ast ,session  
,s4 #ga  ,,in ,,the ,,senate ,,of ,,the 
,,united ,,states  ,january #i1         
#bjag,mr4 ,nelson 7for himself and ,mr4 
,rubio7 introduced the following bill2  
which was read twice and referred to the
 ,committee on ,finance  ,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 ,act4  #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 the 
date which is #aj years after the date  
of the enactment of the ,emergency      
,citrus ,disease ,response ,act4  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