S. 968Senate108th Congress (2003-2005)In Committee

A bill to amend the Internal Revenue Code of 1986 to provide capital gain treatment under section 631(b) of such Code for outright sales of timber by landowners.

Introduced May 1, 2003

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

May 1, 2003

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SenateIntro Referral

Introduced in Senate

May 1, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S5655)

May 1, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance.

May 1, 2003

Floor Debate

22 members

What members said about S. 968 on the floor

10 Republicans11 Democrats1 Independent
Arlen Specter
Sen. Arlen SpecterR-PA · May 1, 2003

Mr. President, I have sought recognition to join Senator Tom Harkin, my colleague and distinguished ranking member of the Appropriations Subcommittee on Labor, Health and Human Services and…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Jul 8, 2004

Mr. President, I am pleased to join Senator Jeffords today in introducing the High-Performance Green Buildings Act. This legislation will reenergize the Federal Government's commitment to building…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · May 1, 2003

Mr. President, it's a privilege to join my colleagues in introducing this legislation to combat hate crimes. Hate crimes are a violation of all our country stands for. They send the poisonous message…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Jul 8, 2004

Mr. President, I am pleased to be joined today by my colleagues, Senators Kohl and Lugar to introduce this important piece of legislation. Legislation that will ensure the United States government…

Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · May 1, 2003

Mr. President, I rise to introduce a critical piece of legislation, the Homeland Security Gun Safety Act. In the aftermath of the tragic events of 9-11, the Federal Government has reassessed the…

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Max Baucus
Sen. Max BaucusD-MT · May 1, 2003

Mr. President, I am introducing a bill today that I hope will take us one step closer to achieving permanent protections for Montana's magnificent Rocky Mountain Front. The Front, as we call it back…

Tom Harkin
Sen. Tom HarkinD-IA · May 1, 2003

Mr. President, today Senator Specter and I and others introduce the Medicaid Community-Based Attendant Services and Supports Act of 2003, MICASSA. This legislation is needed to truly bring people…

Dianne Feinstein
Sen. Dianne FeinsteinD-CA · May 1, 2003

Mr. President, I rise in support of legislation introduced by Senators Boxer and Ensign to improve disclosure of stock option grants in company financial statements while, at the same time, delaying…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Jul 8, 2004

Mr. President, today I rise to introduce the Federal Employee's Protection of Disclosures Act. Last year I introduced similar legislation, S. 1358, to amend employee safeguards for disclosing…

James M. Jeffords
Sen. James M. JeffordsI-VT · Jul 8, 2004

Mr. President, I rise today to introduce the ``High Performance Green Buildings Act of 2004.'' I would like to thank Senator Lautenberg and the other cosponsors for working with me to introduce this…

Lindsey Graham
Sen. Lindsey GrahamR-SC · Jul 8, 2004

Mr. President, the Authorization for the Alternative Water Sources Act of 2000, which I originally introduced, expires this year. I am introducing a bill to extend this law for five years through…

Jeff Sessions
Sen. Jeff SessionsR-AL · May 1, 2003

Mr. President, I rise today to introduce legislation which will simplify and update a provision of the tax code that affects the sale of timber. It is both a simplification measure and a fairness…

Jeff Sessions
Sen. Jeff SessionsR-AL · May 1, 2003

Mr. President, I rise today to introduce legislation which will simplify and update a provision of the tax code that affects the sale of timber. It is both a simplification measure and a fairness…

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Herb Kohl
Sen. Herb KohlD-WI · Jul 8, 2004

Mr. President. In December, 2003, the U.S. government unexpectedly announced plans to resettle up to 15,000 Hmong refugees from Laos currently living in Thailand. These refugees will be reunited with…

Lincoln Chafee
Sen. Lincoln ChafeeR-RI · May 1, 2003

Mr. President, I am pleased to be joined today by Senator Harry Reid and others in introducing the Breast Cancer and Environmental Research Act of 2003. This bill would establish research centers…

John Warner
Sen. John WarnerR-VA · May 1, 2003

Mr. President, I rise today to introduce legislation, along with my colleague, Senator Allen, to mint a commemorative coin celebrating the 400th anniversary of the founding of Jamestown, VA in 2007.…

Peter Fitzgerald
Sen. Peter FitzgeraldR-IL · May 1, 2003

Mr. President, I rise today to introduce the Children's Deformities Act of 2003, which will require insurance companies to cover corrective surgeries for children with congenital or developmental…

Barbara Boxer
Sen. Barbara BoxerD-CA · May 1, 2003

Mr. President, today I am introducing legislation is to ensure that American taxpayers and American businesses are protected when the Federal Government procures property or services. The purpose of…

Christopher J. Dodd
Sen. Christopher J. DoddD-CT · May 1, 2003

Mr. President, I rise today to introduce legislation that is important to America's Federal law enforcement officers and the people they protect across the country. I am joined today by Senator…

Ron Wyden
Sen. Ron WydenD-OR · Jul 8, 2004

Mr. President, I am introducing today, along with my colleague, Senator Smith, the ``Friends of the Children National Demonstration Act'' to authorize funding for Friends of the Children. The…

John Ensign
Sen. John EnsignR-NV · May 1, 2003

Mr. President, I rise today, along with my good friend, the junior Senator from California, to introduce legislation on an issue that could have a significant impact on the economy. The financial…

Susan M. Collins
Sen. Susan M. CollinsR-ME · Jul 8, 2004

Mr. President, the United States and Israel share a strong and enduring friendship. We also share the threat of terrorist attacks against our citizens. Yet, while terrorism within our borders is…

Harry Reid
Sen. Harry ReidD-NV · May 1, 2003

Mr. President, I am pleased to join Senator Chafee in reintroducing the Breast Cancer and Environmental Research Act. Senator Chafee and I serve together on the Environment and Public Works Committee…

Don Nickles
Sen. Don NicklesR-OK · May 1, 2003

Mr. President, I rise today to introduce legislation to provide that restaurant buildings are depreciated over 15 years instead of the current-law 39 years. My legislation will ensure that the tax…

Bill Text

Latest available legislative text

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Introduced in SenateIssued May 1, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 968 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 968

To amend the Internal Revenue Code of 1986 to provide capital gain
treatment under section 631(b) of such Code for outright sales of
timber by landowners.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

May 1, 2003

Mr. Sessions introduced the following bill; which was read twice and
referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide capital gain
treatment under section 631(b) of such Code for outright sales of
timber by landowners.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. CAPITAL GAIN TREATMENT UNDER SECTION 631(B) TO APPLY TO
OUTRIGHT SALES BY LANDOWNERS.

(a) In General.--The first sentence of section 631(b) of the
Internal Revenue Code of 1986 (relating to disposal of timber with a
retained economic interest) is amended by striking ``retains an
economic interest in such timber'' and inserting ``either retains an
economic interest in such timber or makes an outright sale of such
timber''.
(b) Conforming Amendment.--The third sentence of section 631(b) of
such Code is amended by striking ``The date of disposal'' and inserting
``In the case of disposal of timber with a retained economic interest,
the date of disposal''.
(c) Effective Date.--The amendments made by this section shall
apply to sales after the date of the enactment of this Act.
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