S. 71Senate115th Congress (2017-2019)In Committee

Emergency Citrus Disease Response Act

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Updated April 15, 2026 at 11:28 AM UTC

The Emergency Citrus Disease Response Act changes the tax code so that costs of replanting citrus trees lost because of a casualty can be deducted as an expense, rather than capitalized. It applies to parties with a significant ownership stake in the replanted trees or who acquire the land’s full equity interest. The special deduction is temporary, ending ten years after the law takes effect, and only covers costs incurred after enactment.

Key Provisions

Adds a new temporary rule to Section 263A(d)(2) of the Internal Revenue Code allowing the cost of replanting citrus trees lost to casualty to be deducted as an expense.
The deduction applies to any person who either (i) holds at least a 50% equity interest in the replanted trees while the original taxpayer retains the remaining interest, or (ii) acquires the full equity interest in the land where the loss occurred and replants on that land.
The temporary expensing rule expires ten years after the law is enacted.
The rule takes effect for replanting costs incurred after the law’s enactment date.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

January 9, 2017

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SenateIntro Referral

Introduced in Senate

January 9, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 9, 2017

Bill Text

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Introduced in SenateIssued January 9, 2017

115th CONGRESS

1st Session

S. 71

IN THE SENATE OF THE UNITED STATES

January 9, 2017

Mr. Nelson (for himself and Mr. Rubio) 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 temporarily allow expensing of certain costs of replanting citrus plants lost by reason of casualty.

Short title

This Act may be cited as the Emergency Citrus Disease Response Act.

Expensing of certain costs of replanting citrus plants lost by reason of casualty

(a)

In general

Section 263A(d)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

(C)

Special temporary rule for citrus plants lost by reason of casualty

(i)

In general

In the case of the replanting of citrus plants, subparagraph (A) shall apply to amounts paid or incurred by a person (other than the taxpayer described in subparagraph (A)) if—

(I)

the taxpayer described in subparagraph (A) has an equity interest of not less than 50 percent in the replanted citrus plants at all times during the taxable year in which such amounts were paid or incurred and such other person holds any part of the remaining equity interest, or

(II)

such other person acquired the entirety of such taxpayer’s equity interest in the land on which the lost or damaged citrus plants were located at the time of such loss or damage, and the replanting is on such land.

(ii)

Termination

Clause (i) shall not apply to any cost paid or incurred after the date which is 10 years after the date of the enactment of the Emergency Citrus Disease Response Act.

(b)

Effective date

The amendment made by this section shall apply to costs paid or incurred after the date of the enactment of this Act.