To amend the Internal Revenue Code of 1986 to expand the nontaxable exchange period within which commercial citrus trees destroyed under public order due to the citrus tree canker may be replaced.

This bill would provide financial relief to commercial citrus growers whose trees were destroyed by government order to prevent the spread of citrus tree canker. Under current tax law, farmers generally have a limited window to replace destroyed property without facing immediate taxes on insurance or disaster payments; this legislation would extend that replacement period to four years. Crucially, the four-year clock would not start until state or federal authorities officially certify that the affected land is free of the bacteria and safe for replanting.