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.

Amends the Internal Revenue Code of 1986 to provide that, in the case of commercial citrus trees which are compulsorily or involuntarily converted under a public order as a result of the citrus tree canker, the period within which such property must be replaced (nontaxable exchange period) shall be four years after the taxable year in which a State or Federal plant health authority determines that the land on which such trees grew is free from the bacteria that causes citrus tree canker.