S4502119th CongressWALLET

Farm Disaster Tax Cut Act

Sponsored By: Senator Ossoff, Jon [D-GA]

Introduced

Summary

Temporary exclusion of crop insurance indemnity payments from taxable income. This bill would add a new Internal Revenue Code provision that excludes indemnity payments made under the Federal Crop Insurance Act from gross income for losses that occur after August 5, 2024 and through December 31, 2028.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax break for crop insurance payments

If enacted, farmers and agricultural producers would be able to exclude crop insurance indemnity payments made under the Federal Crop Insurance Act from their federal gross income. The exclusion would apply to payments for losses that occur after August 5, 2024. It would not apply to payments for losses that occur after December 31, 2028.

Sponsors & CoSponsors

Sponsor

Ossoff, Jon [D-GA]

GA • D

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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