DISASTER ASSISTANCE ACT PAYMENTS INCLUDED IN SPECIAL RULE FOR TAXABLE YEAR OF INCLUSION.

SEC. 6033. DISASTER ASSISTANCE ACT PAYMENTS INCLUDED IN SPECIAL RULE FOR TAXABLE YEAR OF INCLUSION. (a) Disaster Assistance Payments.—The second sentence of section 451(d) of the 1986 Code (relating to special rule for crop insurance proceeds or disaster payments) is amended by inserting “or title n of the Disaster Assistance Act of 1988,” after “the Agricultural Act of 1949, as amended,”. (b) Effective Date.—The amendment made by paragraph (1) shall apply to payments received before, on, or after the date of enactment of this Act.