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HR 1380 105th Congress House Taxation Agriculture and Food Aliens Business income tax Capital gains tax Commerce Estate tax Families Family farms Farm corporations Farm management Farm ownership Finance and Financial Sector Gift tax Health Health insurance Immigration Income tax Insurance premiums Law

Farmer Estate Tax Relief Act of 1997

Introduced: April 17, 1997 Introduced by: Hoyer, Steny H. Democratic · Maryland See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 1997
Sponsor introductory remarks on measure. (CR E1592)
Apr 17, 1997
Referred to the House Committee on Ways and Means.
Apr 17, 1997
Sponsor introductory remarks on measure. (CR E709)
Apr 17, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Farmer Estate Tax Relief Act of 1997 - Amends the Internal Revenue Code to exclude from the gross value of an estate, for purposes of the estate tax, specified portions of the value of a qualified family-owned farm business.

Provides for a limited (the lesser of certain qualified medical expenses or $500,000) one-time exclusion from gross income of the gain from the sale or exchange of certain qualified family-owned farm interests.

What's happening now August 1, 1997

Sponsor introductory remarks on measure. (CR E1592)

 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. 1380: Farmer Estate Tax Relief Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1380/
MLA
"H.R. 1380: Farmer Estate Tax Relief Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1380/.
Bluebook (legal)
H.R. 1380, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1380/.
Markdown link
[H.R. 1380: Farmer Estate Tax Relief Act of 1997](https://openamerica.io/bill/105-HR-1380/)
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