There is one summary for H.R.112. Bill summaries are authored by CRS.

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Introduced in House (01/03/2017)

Emergency Citrus Disease Response Act of 2017

This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% in such replanted plants and may deduct costs paid or incurred through 2026.