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HR 835 102th Congress House

Farm and Woodland Owners Tax Simplification Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to modify the application of the passive loss limitations to farming activities.

Introduced: February 5, 1991 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
Taxation AccountingAgricultural economicsBusiness lossesFarmers
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Income taxTax shelters
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 5, 1991
Referred to the House Committee on Ways and Means.
Feb 5, 1991
Introduced in House
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 Latest action February 5, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Farm and Woodland Owners Tax Simplification Act of 1991 - 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 835: Farm and Woodland Owners Tax Simplification Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-835/
MLA
"H.R. 835: Farm and Woodland Owners Tax Simplification Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-835/.
Bluebook (legal)
H.R. 835, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-835/.
Markdown link
[H.R. 835: Farm and Woodland Owners Tax Simplification Act of 1991](https://openamerica.io/bill/102-HR-835/)
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