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  <version>3.0.0</version>
  <bill>
    <number>2202</number>
    <updateDate>2023-01-15T15:33:23Z</updateDate>
    <updateDateIncludingText>2023-01-15T15:33:23Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2003-05-21</introducedDate>
    <congress>108</congress>
    <committees>
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        <systemCode>hswm00</systemCode>
        <name>Ways and Means Committee</name>
        <chamber>House</chamber>
        <type>Standing</type>
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          <item>
            <name>Referred to</name>
            <date>2003-05-21T14:04:05Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <actions>
      <item>
        <actionDate>2003-05-21</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
        <type>IntroReferral</type>
        <actionCode>H11100</actionCode>
        <sourceSystem>
          <code>2</code>
          <name>House floor actions</name>
        </sourceSystem>
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            <systemCode>hswm00</systemCode>
            <name>Ways and Means Committee</name>
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      <item>
        <actionDate>2003-05-21</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>Intro-H</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
      <item>
        <actionDate>2003-05-21</actionDate>
        <text>Introduced in House</text>
        <type>IntroReferral</type>
        <actionCode>1000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>W000267</bioguideId>
        <fullName>Rep. Weldon, Dave [R-FL-15]</fullName>
        <firstName>DAVE</firstName>
        <lastName>WELDON</lastName>
        <party>R</party>
        <state>FL</state>
        <district>15</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>M001144</bioguideId>
        <fullName>Rep. Miller, Jeff [R-FL-1]</fullName>
        <firstName>Jeff</firstName>
        <lastName>Miller</lastName>
        <party>R</party>
        <state>FL</state>
        <district>1</district>
        <sponsorshipDate>2003-06-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>B000911</bioguideId>
        <fullName>Rep. Brown, Corrine [D-FL-3]</fullName>
        <firstName>CORRINE</firstName>
        <lastName>BROWN</lastName>
        <party>D</party>
        <state>FL</state>
        <district>3</district>
        <sponsorshipDate>2003-06-09</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>H001035</bioguideId>
        <fullName>Rep. Harris, Katherine [R-FL-13]</fullName>
        <firstName>Katherine</firstName>
        <lastName>Harris</lastName>
        <party>R</party>
        <state>FL</state>
        <district>13</district>
        <sponsorshipDate>2003-06-17</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>D000299</bioguideId>
        <fullName>Rep. Diaz-Balart, Lincoln [R-FL-21]</fullName>
        <firstName>LINCOLN</firstName>
        <lastName>DIAZ-BALART</lastName>
        <party>R</party>
        <state>FL</state>
        <district>21</district>
        <sponsorshipDate>2003-09-30</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Agriculture and Food</name>
        </item>
        <item>
          <name>Citrus fruits</name>
        </item>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Compensation (Law)</name>
        </item>
        <item>
          <name>Environmental Protection</name>
        </item>
        <item>
          <name>Farm income</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Indemnity</name>
        </item>
        <item>
          <name>Law</name>
        </item>
        <item>
          <name>Public Lands and Natural Resources</name>
        </item>
        <item>
          <name>Tax administration</name>
        </item>
        <item>
          <name>Tree diseases</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-05-21</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2006-11-28T17:35:40Z</updateDate>
        <text><![CDATA[Citrus Disaster Payment Fairness Act - Amends the Internal Revenue Code to allow taxpayers to take citrus canker tree replacement payments into account as income or gain ratably over the ten-year period beginning with the taxable year in which the taxpayer receives or accrues the payment.<p>Provides, for purposes of nonrecognition of gain regarding commercial citrus trees involuntarily converted under a public order because of citrus tree canker, that the trees shall be replaced within four years after the close of the first taxable year in which any part of the gain upon conversion is realized, or an additional period if a State or Federal plant health authority determines that the land on which such trees grew is not disease-free.]]></text>
      </summary>
    </summaries>
    <title>Citrus Disaster Payment Fairness Act</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>Citrus Disaster Payment Fairness Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>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.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
        <billTextVersionCode>IH</billTextVersionCode>
      </item>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Citrus Disaster Payment Fairness Act</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in House</type>
        <date>2003-05-21T04:00:00Z</date>
        <formats/>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2003-05-21</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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