0001104659-19-000700.txt : 20190104 0001104659-19-000700.hdr.sgml : 20190104 20190104102235 ACCESSION NUMBER: 0001104659-19-000700 CONFORMED SUBMISSION TYPE: 424B3 PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190104 DATE AS OF CHANGE: 20190104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEERE JOHN CAPITAL CORP CENTRAL INDEX KEY: 0000027673 STANDARD INDUSTRIAL CLASSIFICATION: SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153] IRS NUMBER: 362386361 STATE OF INCORPORATION: DE FISCAL YEAR END: 1028 FILING VALUES: FORM TYPE: 424B3 SEC ACT: 1933 Act SEC FILE NUMBER: 333-217193 FILM NUMBER: 19508644 BUSINESS ADDRESS: STREET 1: 10587 DOUBLE R BOULEVARD STREET 2: SUITE 100 CITY: RENO STATE: NV ZIP: 89521 BUSINESS PHONE: (702) 786-5527 MAIL ADDRESS: STREET 1: ONE JOHN DEERE PLACE CITY: MOLINE STATE: IL ZIP: 61265-8098 FORMER COMPANY: FORMER CONFORMED NAME: DEERE JOHN CREDIT CO DATE OF NAME CHANGE: 19890130 424B3 1 a19-1245_1424b3.htm 424B3

 

Filed Pursuant to Rule 424(b)(3)

Registration Statement No. 333-217193

 

 

SUPPLEMENT NO. 2 Dated January 4, 2019

 

to PROSPECTUS and PROSPECTUS SUPPLEMENT

 

each Dated April 7, 2017

 

U.S. $27,000,000,000

 

JOHN DEERE CAPITAL CORPORATION

 

Medium-Term Notes, Series G

 

Due Nine Months or More from Date of Issue

 

 

Solely with respect to Notes issued on or after the date hereof, this Supplement No. 2 amends certain subsections in the Prospectus under the heading “United States Federal Income Taxation”. This Supplement No. 2 is not complete without, and may not be delivered or utilized except in connection with, the Prospectus and Prospectus Supplement each dated April 7, 2017, and any further amendments or supplements thereto.

 

The text of “United States Federal Income Taxation” is amended by adding thereto the following language as the second and third paragraphs of that section:

 

New U.S. federal income tax laws were recently enacted by The Tax Cuts and Jobs Act. The Tax Cuts and Jobs Act provides for significant changes to U.S. tax law, some of which could have an adverse impact on the business, financial condition and results of operations of the Issuer or its affiliates, or an adverse impact on investors. The Tax Cuts and Jobs Act is complex and new; thus, the impact of certain aspects of its provisions on the Issuer or its affiliates, or on investors, is currently unclear.

 

In addition, the Tax Cuts and Jobs Act amended Section 451 to the Code. Accrual method United States persons (as defined in the Prospectus Supplement) that prepare an “applicable financial statement” (as defined in Section 451 of the Code) generally would be required to include certain items of income, such as original issue discount (“OID”) (but not market discount), no later than the time such amounts are reflected on such a financial statement. The application of this rule to income of a debt instrument with OID is effective for taxable years beginning after December 31, 2018. This could result in an acceleration of income recognition for income items differing from that which would otherwise result from the rules described in the Prospectus Supplement under the caption “United States Federal Income Taxation.” Investors should consult their tax advisors with regard to interest, OID, market discount and premium matters concerning their notes.

 

 

The text of the subsection “FATCA Withholding” under the section of “United States Federal Income Taxation” is amended by replacing the first two sentences thereto with the following language:

 

The Service has issued proposed regulations that, when finalized, will provide for the repeal of the 30% withholding tax that existing regulations released in January 2013 and subsequent guidance by the Service would have applied to all payments of gross proceeds from the sale, exchange or other disposition of debt instruments occurring after December 31, 2018.  In the preamble to the proposed regulations, the Service provided that taxpayers may rely upon this repeal until the issuance of final regulations.