SECTION 1. PURPOSE

Section 13207 of “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” Pub. L. 115–97 (the Act), added § 263A(d)(2)(C) to the Internal Revenue Code. Pursuant to § 263A(d)(2)(C), § 263A does not apply to certain costs that are paid or incurred by certain taxpayers for replanting after the loss or damage of citrus plants. This revenue procedure provides the procedures by which certain taxpayers may obtain automatic consent to change their method of accounting from applying § 263A to citrus plant replanting costs to not applying § 263A to those costs, pursuant to § 263A(d)(2)(C).