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HR 1380 105th Congress House

Farmer Estate Tax Relief Act of 1997

Official title: To amend the Internal Revenue Code of 1986 to reduce estate taxes on family-owned farm businesses and to exclude gain from the sale or exchange of a farming bu… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to reduce estate taxes on family-owned farm businesses and to exclude gain from the sale or exchange of a farming business to the extent of the medical expenses paid by the taxpayer.

Introduced: April 17, 1997 Introduced by: Hoyer, Steny H. Democratic · Maryland See on congress.gov
Taxation Agriculture and FoodAliensBusiness income taxCapital gains tax
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CommerceEstate taxFamiliesFamily farmsFarm corporationsFarm managementFarm ownershipFinance and Financial SectorGift taxHealthHealth insuranceImmigrationIncome taxInsurance premiumsLawMedical economicsPartnershipsPersonal income taxSocial WelfareTax exclusionTax penaltiesTrusts and trusteesValuation
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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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 Latest action August 1, 1997

Sponsor introductory remarks on measure. (CR E1592)

 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.

 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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