,,ii  #aae? ,,congress  #a/ ,session    
,s4 #ga  ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$
 ,,/ates  ,janu>y #i1 #bjag,mr4 ,nelson 
7= himself & ,mr4 ,rubio7 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to tempor>ily all[ exp5s+ ( c]ta9 
co/s ( replant+ citrus plants lo/ by    
reason ( casualty4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,em]g5cy ,citrus  
,disease ,response ,act4  #b4 ,exp5s+ ( 
c]ta9 co/s ( replant+ citrus plants lo/ 
by reason ( casualty  7a7 ,9 g5]al      
,section #bfc;,a7d77#b7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,c7
 ,special tempor>y rule = citrus plants 
lo/ by reason ( casualty  7i7 ,9 g5]al  
,9 ! case ( ! replant+ ( citrus plants1 
subp>agraph 7,a7 %all apply to am\nts   
paid or incurr$ by a p]son 7o!r ?an !   
taxpay] describ$ 9 subp>agraph 7,a77    
if--  7,i7 ! taxpay] describ$ 9         
subp>agraph 7,a7 has an equity int]e/ ( 

n less ?an #ej p]c5t 9 ! replant$ citrus
 plants at all times dur+ ! taxable ye> 
9 :i* su* am\nts 7 paid or incurr$ & su*
 o!r p]son holds any "p ( ! rema9+      
equity int]e/1 or  7,,ii7 su* o!r p]son 
acquir$ ! entirety ( su* taxpay]'s      
equity int]e/ 9 ! l& on :i* ! lo/ or    
damag$ citrus plants 7 locat$ at ! "t ( 
su* loss or damage1 & ! replant+ is on  
su* l&4  7ii7 ,t]m9ation ,clause 7i7    
%all n apply to any co/ paid or incurr$ 
aft] ! date :i* is #aj ye>s aft] ! date 
( ! enactm5t ( ! ,em]g5cy ,citrus       
,disease ,response ,act4  4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to co/s paid or      
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act4