H.R.4634 - To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year, to provide for a technical correction regarding indexation of the threshold applicable to the luxury automobile excise tax, and for other purposes.103rd Congress (1993-1994)
|Sponsor:||Rep. Minge, David [D-MN-2] (Introduced 06/23/1994)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 06/23/1994 Referred to the House Committee on Ways and Means. (All Actions)|
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Summary: H.R.4634 — 103rd Congress (1993-1994)All Information (Except Text)
Introduced in House (06/23/1994)
Amends the Internal Revenue Code to allow a taxpayer to elect to include in income crop insurance proceeds and disaster payments in the year of destruction or in the following year.
Revises the method of determining the inflation adjustment applicable to the luxury automobile excise tax.