H.R. 4008 (100th): A bill to amend the Internal Revenue Code of 1986 to repeal the application of the uniform capitalization rules to farming businesses.


Feb 24, 1988
100th Congress, 1987–1988

Died in a previous Congress

This bill was introduced on February 24, 1988, in a previous session of Congress, but was not enacted.


Bill Schuette

Representative for Michigan's 10th congressional district


About the bill

Summary (CRS)

2/24/1988--Introduced.Amends the Internal Revenue Code to exempt from the required application of uniform inventory cost capitalization rules any plant or animal produced by a taxpayer in a farming business, regardless ... Read more >

The bill’s title was written by its sponsor.


Feb 24, 1988

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 4008”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


18 cosponsors (12R, 6D) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 4333 (Related)
Technical and Miscellaneous Revenue Act of 1988

Enacted — Signed by the President
Nov 10, 1988

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Primary Source

THOMAS.gov (The Library of Congress)

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