The IRS extended the period of time for replacement of livestock sold off due to drought. For most of us this has no effect as we don’t raise cows or chickens. For our brothers and sisters that raise livestock this could be huge as the drought wains and they replenish their herds. Here is the IRS guidance on this issue:
https://content.govdelivery.com/accounts/USIRS/bulletins/372cd61?reqfrom=share