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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3115

Sec. 3115. Repeal of deduction for expenditures by farmers for fertilizer, etc

52 words·~1 min read·/bill/113/hr/1/ih/section-3115

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Part VI of subchapter B of chapter 1 is amended by striking section 180 (and by striking the item relating to such section in the table of sections for such part). The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2014.
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