Skip to main content
HR 1086 101th Congress House Taxation Accounting Agricultural economics Business losses Farmers Income tax Tax shelters

Farm and Woodland Owners Tax Simplification Act of 1989

Introduced: February 22, 1989 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 22, 1989
Referred to the House Committee on Ways and Means.
Feb 22, 1989
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Farm and Woodland Owners Tax Simplification Act of 1989 - Amends the Internal Revenue Code to consider a taxpayer as materially participating in a farming activity for tax accounting purposes if he or she, on a regular and continuing basis, makes substantially all significant decisions and performs substantially all the work required to conduct the activity.

What's happening now February 22, 1989

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1086: Farm and Woodland Owners Tax Simplification Act of 1989. 101st Congress. Open America. https://openamerica.io/bill/101-HR-1086/
MLA
"H.R. 1086: Farm and Woodland Owners Tax Simplification Act of 1989." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-1086/.
Bluebook (legal)
H.R. 1086, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1086/.
Markdown link
[H.R. 1086: Farm and Woodland Owners Tax Simplification Act of 1989](https://openamerica.io/bill/101-HR-1086/)
Report a problem