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S 1674 104th Congress Senate Taxation Agriculture and Food Commerce Farm lands Farmers Finance and Financial Sector Income tax Industrial development bonds Land transfers Tax-exempt securities

A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.

Introduced: April 16, 1996 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 16, 1996
Read twice and referred to the Committee on Finance.
Apr 16, 1996
Sponsor introductory remarks on measure. (CR S3401-3402)
Apr 16, 1996
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to treat the acquisition by a first-time farmer of land or personal property from a related person as not being an acquisition from a related person. Modifies the definition of "substantial farmland."

What's happening now April 16, 1996

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 3251 Identical bill To amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1674: A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.. 104th Congress. Open America. https://openamerica.io/bill/104-S-1674/
MLA
"S. 1674: A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-S-1674/.
Bluebook (legal)
S. 1674, 104th Cong. (2026), https://openamerica.io/bill/104-S-1674/.
Markdown link
[S. 1674: A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.](https://openamerica.io/bill/104-S-1674/)
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