Growers' Tax Fairness Act of 2001

The Growers' Tax Fairness Act of 2001 (H.R. 2822) was a legislative proposal designed to provide tax relief to farmers and commercial growers who received government compensation for the loss of their plants due to pests or diseases. Specifically, it addressed payments made to replace trees or plants destroyed by citrus canker, plum pox virus, or Pierce's disease.

Under the bill, instead of reporting the entire compensation as taxable income in a single year, growers would have been allowed to spread that income out over a 10-year period. This change was intended to prevent farmers from being pushed into a higher tax bracket by a one-time emergency payment, helping them manage the long-term costs of replanting and recovering from crop losses. The bill was referred to the House Committee on Ways and Means but did not advance further during the 107th Congress.