IB 

Union Calendar No. 582 

114TH CONGRESS 

2D SESSION H. R. 3957 

[Report No. 114–749] 

To amend the Internal Revenue Code of 1986 to temporarily allow expensing 

of certain costs of replanting citrus plants lost by reason of casualty. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 5, 2015 

Mr. BUCHANAN (for himself, Mr. ROONEY of Florida, Mr. ROSS, Mr. JOLLY, 

Mr. DIAZ-BALART, Ms. CASTOR of Florida, Mr. YOHO, Mr. CRENSHAW, 

Mr. CURBELO of Florida, Mr. BILIRAKIS, Mr. MURPHY of Florida, Mr. 

HASTINGS, and Ms. WASSERMAN SCHULTZ) introduced the following bill; 

which was referred to the Committee on Ways and Means 

SEPTEMBER 16, 2016 

Additional sponsors: Mr. POSEY, Mr. CLAWSON of Florida, Mr. DEUTCH, Ms. 

FRANKEL of Florida, Ms. GRAHAM, Ms. ROS-LEHTINEN, Mr. DESANTIS, 

Mr. MICA, Mr. WEBSTER of Florida, Mr. GRAYSON, Mr. OLSON, Ms. 

WILSON of Florida, Mr. GOSAR, Mr. SCHWEIKERT, Ms. BROWN of Florida, Mr. FRANKS of Arizona, Mr. MILLER of Florida, Mr. NUGENT, Mr. 

SALMON, Mr. CUELLAR, and Mr. VELA

SEPTEMBER 16, 2016 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on November 5, 2015] 


sradovich on DSK3GMQ082PROD with BILLS
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•HR 3957 RH

A BILL 

To amend the Internal Revenue Code of 1986 to temporarily 

allow expensing of certain costs of replanting citrus 

plants lost by reason of casualty. 


sradovich on DSK3GMQ082PROD with BILLS
3 

•HR 3957 RH

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Emergency Citrus Dis5 ease Response Act of 2016’’. 

6 SEC. 2. EXPENSING OF CERTAIN COSTS OF REPLANTING 

7 CITRUS PLANTS LOST BY REASON OF CAS8 UALTY. 

9 (a) IN GENERAL.—Section 263A(d)(2) of the Internal 

10 Revenue Code of 1986 is amended by adding at the end 

11 the following new subparagraph: 

12 ‘‘(C) SPECIAL TEMPORARY RULE FOR CIT13 RUS PLANTS LOST BY REASON OF CASUALTY.— 

14 ‘‘(i) IN GENERAL.—In the case of the 

15 replanting of citrus plants, subparagraph 

16 (A) shall apply to amounts paid or in17 curred by a person (other than the taxpayer 

18 described in subparagraph (A)) if— 

19 ‘‘(I) the taxpayer described in 

20 subparagraph (A) has an equity inter21 est of not less than 50 percent in the 

22 replanted citrus plants at all times 

23 during the taxable year in which such 

24 amounts were paid or incurred and 


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•HR 3957 RH

1 such other person holds any part of the 

2 remaining equity interest, or 

3 ‘‘(II) such other person acquired 

4 the entirety of such taxpayer’s equity 

5 interest in the land on which the lost 

6 or damaged citrus plants were located 

7 at the time of such loss or damage, and 

8 the replanting is on such land. 

9 ‘‘(ii) TERMINATION.—Clause (i) shall 

10 not apply to any cost paid or incurred after 

11 December 31, 2025.’’. 

12 (b) EFFECTIVE DATE.—The amendment made by this 

13 section shall apply to costs paid or incurred after the date 

14 of the enactment of this Act. 


sradovich on DSK3GMQ082PROD with BILLS

sradovich on DSK3GMQ082PROD with BILLS
Union Calendar No. 582 

114TH CONGRESS 

2D SESSION H. R. 3957 

[Report No. 114–749] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

ualty. replanting citrus plants lost by reason of castemporarily allow expensing of certain costs of 

SEPTEMBER 16, 2016 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


sradovich on DSK3GMQ082PROD with BILLS