To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Sep 25, 1998

Allows farmers to include 1999 production flexibility contract payments as income for 1998 or 1999. Amends the Internal Revenue Code to make Federal Crop Insurance Act payments eligible for one-year income deferral.

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People & committees

Who introduced it

Rep. Smith, Nick [R-MI-7] · R–MI

Committees

Ways and Means Committee

1 cosponsorship records, including any withdrawals

Rep. McHugh, John M. [R-NY-24]

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Sep 25, 1998
Referred to the House Committee on Ways and Means.
Sep 25, 1998
Introduced in House
Sep 25, 1998
Introduced in House

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in House · Sep 25, 1998 Formatted Text PDF

Related bills identified by Congress.gov

No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.

Source last updated: Jan 2, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze H.R.4644 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

View full prompt & sources

Discuss H.R.4644, 105th Congress: To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

Official record: https://www.congress.gov/bill/105th-congress/house-bill/4644

Text version to examine: Introduced in House · 1998-09-25.

Official full text: https://www.congress.gov/105/bills/hr4644/BILLS-105hr4644ih.htm

Imported record last updated by the source: 2025-01-02T17:51:35Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.4644 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.4644 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss H.R.4644, 105th Congress: To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

Official record: https://www.congress.gov/bill/105th-congress/house-bill/4644

Text version to examine: Introduced in House · 1998-09-25.

Official full text: https://www.congress.gov/105/bills/hr4644/BILLS-105hr4644ih.htm

Imported record last updated by the source: 2025-01-02T17:51:35Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.4644 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine H.R.4644 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss H.R.4644, 105th Congress: To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

Official record: https://www.congress.gov/bill/105th-congress/house-bill/4644

Text version to examine: Introduced in House · 1998-09-25.

Official full text: https://www.congress.gov/105/bills/hr4644/BILLS-105hr4644ih.htm

Imported record last updated by the source: 2025-01-02T17:51:35Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.4644 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine H.R.4644 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.4644, 105th Congress: To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income.

Official record: https://www.congress.gov/bill/105th-congress/house-bill/4644

Text version to examine: Introduced in House · 1998-09-25.

Official full text: https://www.congress.gov/105/bills/hr4644/BILLS-105hr4644ih.htm

Imported record last updated by the source: 2025-01-02T17:51:35Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.4644 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.