[Congressional Record Volume 163, Number 195 (Thursday, November 30, 2017)]
[Senate]
[Page S7594]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 1711. Mr. THUNE (for himself, Mr. Roberts, Mr. Grassley, Mr.
Rounds, and Mr. Hoeven) submitted an amendment intended to be proposed
to amendment SA 1618 proposed by Mr. McConnell (for Mr. Hatch (for
himself and Ms. Murkowski)) to the bill H.R. 1, to provide for
reconciliation pursuant to titles II and V of the concurrent resolution
on the budget for fiscal year 2018; which was ordered to lie on the
table; as follows:
On page __, line ___, strike ``(g) Termination.--'' and
insert:
``(g) Deduction Allowed to Specified Agricultural or
Horticultural Cooperatives.--
``(1) In general.--In the case of any taxable year of a
specified agricultural or horticultural cooperative beginning
after December 31, 2017, there shall be allowed a deduction
in an amount equal to the lesser of--
``(A) 17.4 percent of the cooperative's taxable income for
the taxable year, or
``(B) 50 percent of the W-2 wages of the cooperative with
respect to its trade or business.
``(2) Specified agricultural or horticultural
cooperative.--For purposes of this subsection, the term
`specified agricultural or horticultural cooperative' means
an organization to which part I of subchapter T applies which
is engaged in--
``(A) the manufacturing, production, growth, or extraction
in whole or significant part of any agricultural or
horticultural product,
``(B) the marketing of agricultural or horticultural
products which its patrons have so manufactured, produced,
grown, or extracted, or
``(C) the provision of supplies, equipment, or services to
farmers or to organizations described in subparagraph (A) or
(B).
``(h) Termination.--
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