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HR 2676 104th Congress House

To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certain farmers' cooperatives, and for other purposes.

Introduced: December 13, 1995 See on congress.gov
Taxation Agricultural cooperativesAgricultural economicsAgricultural industriesAgriculture and Food
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Capital gains taxCommerceFinance and Financial SectorIncome taxStocksTax exclusion
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This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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
Nov 20, 1995
Referred to the House Committee on Ways and Means.
Nov 20, 1995
Introduced in House
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 Latest action November 20, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide for the nonrecognition of gain on sales of stock of a qualified refiner or processor to an eligible farmer's cooperative. Sets forth provisions concerning the determination as to whether any stock in the domestic corporation is a qualified security.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Kaptur, Marcy
Ohio · Dec 13, 1995
 R
Crapo, Mike
Idaho · Nov 20, 1995
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2676: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certain farmers' cooperatives, and for other purposes.. 104th Congress. Open America. https://openamerica.io/bill/104-HR-2676/
MLA
"H.R. 2676: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certain farmers' cooperatives, and for other purposes.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-2676/.
Bluebook (legal)
H.R. 2676, 104th Cong. (2026), https://openamerica.io/bill/104-HR-2676/.
Markdown link
[H.R. 2676: To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain for sale of stock to certain farmers' cooperatives, and for other purposes.](https://openamerica.io/bill/104-HR-2676/)
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