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S. 496IntroducedSenate · nowHousePresidentLawIn committee
Sec. 4 · S. 496

Proceeds from livestock sold on account of fire

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(a) In general Section 451(g) of the Internal Revenue Code of 1986 is amended by inserting fire, after flood. (b) Conforming amendment The heading for section 451(g) of such Code 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. 4: Proceeds from livestock sold on account of fire · Public Law Tracker