S.Amdt. 527

SA 527. Mr. NELSON of Florida (for himself, Mrs. Boxer, Mr.
Chambliss, and Mrs. Feinstein) submitted an amendment intended to be
proposed to amendment SA 98 proposed by Mr. Inouye (for himself and Mr.
Baucus) to the bill H.R. 1, making supplemental appropriations for job
preservation and creation, infrastructure investment, energy efficiency
and science, assistance to the unemployed, and State and local fiscal
stabilization, for fiscal year ending September 30, 2009, and for other
purposes; which was ordered to lie on the table; as follows:

On page 477, strike line 18 and insert the following:
(c) Special Rule for Certain Trees and Vines.--Section
168(k) is amended by adding at the end the following new
paragraph:
``(5) Special rule for certain trees and vines.--For
purposes of this subsection, in the case of any qualified
property which is a tree or vine producing fruit, nuts, or
other crops, such property shall be treated as placed in
service in the year in which it is planted.''.
(d) Effective Dates.--
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