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S. 496IntroducedSenate · nowHousePresidentLawIn committee
Sec. 3 · S. 496

Involuntary conversions of livestock

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(a) Livestock sold on account of fire (1) In general Section 1033(e)(1) of the Internal Revenue Code of 1986 is amended by inserting fire, after flood,. (2) Extension of replacement period Section 1033(e)(2) of such Code is amended by inserting fire, after flood,. (3) Conforming amendment The heading for section 1033(e) of such Code is amended by inserting fire, after flood,. (b) Replacement of livestock with other property Section 1033(f) of the Internal Revenue Code of 1986 is amended by inserting fire, after flood,. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

Sec. 3: Involuntary conversions of livestock · Public Law Tracker