I 
108TH CONGRESS 
1ST SESSION H. R. 2202
To amend the Internal Revenue Code of 1986 to provide for the ratable 
inclusion of citrus canker tree payments over a period of 10 years, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 21, 2003
Mr. WELDON of Florida introduced the following bill; which was referred to 
the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the ratable inclusion of citrus canker tree payments 
over a period of 10 years, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Citrus Disaster Pay-
ment Fairness Act’’.
SEC. 2. CITRUS CANKER TREE RELIEF. 
(a) RATABLE INCLUSION.—
(1) IN GENERAL.—Part I of subchapter Q of 
chapter 1 of the Internal Revenue Code of 1986 (re-
lating to income averaging) is amended by inserting 
after section 1301 the following new section: 
‘‘SEC. 1302. RATABLE INCOME INCLUSION FOR CITRUS CAN-
KER TREE PAYMENTS. 
‘‘(a) IN GENERAL.—At the election of the taxpayer, 
any amount taken into account as income or gain by rea-
son of receiving a citrus canker tree payment shall be in-
cluded in the income of the taxpayer ratably over the 10-
year period beginning with the taxable year in which the 
payment is received or accrued by the taxpayer. Such elec-
tion shall be made on the return of tax for such taxable 
year in such manner as the Secretary prescribes and, once 
made, shall be irrevocable. 
‘‘(b) CITRUS CANKER TREE PAYMENT.—For pur-
poses of subsection (a), the term ‘citrus canker tree pay-
ment’ means a payment made to an owner of a commercial 
citrus grove to recover income that was lost as a result 
of the removal of commercial citrus trees to control canker 
under the amendments to the citrus canker regulations (7 
C.F.R. 301) made by the final rule published in the Fed-
eral Register by the Secretary of Agriculture on June 18, 
2001 (66 Fed. Reg. 32713, Docket No. 00–37–4).’’
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part I of subchapter Q of chapter 1 of such
Code is amended by inserting after the item relating 
to section 1301 the following new item:
‘‘Sec. 1302. Ratable income inclusion for citrus canker tree pay-
ments.’’.
(b) EXPANSION OF PERIOD WITHIN WHICH CON-
VERTED
CITRUS
TREE
PROPERTY
MUST
BE
RE-
PLACED.—Section 1033 of such Code (relating to period 
within which property must be replaced) is amended by 
redesignating subsection (k) as subsection (l) and by in-
serting after subsection (j) the following new subsection: 
‘‘(k) COMMERCIAL TREES DESTROYED BECAUSE OF 
CITRUS TREE CANKER.—In the case of commercial citrus 
trees which are compulsorily or involuntarily converted 
under a public order as a result of the citrus tree canker, 
subsection (a)(2)(B) shall be applied by substituting the 
following for the text of clause (i) thereof: ‘4 years after 
the close of the first taxable year in which any part of 
the gain upon conversion is realized, or such additional 
period after the close of such taxable year as determined 
appropriate by the Secretary on a regional basis if a State 
or Federal plant health authority determines with respect 
to such region that the land on which such trees grew is 
not free from the bacteria that causes citrus tree can-
ker’.’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning before, 
on, or after the date of the enactment of this Act.
Æ