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HR 4596 105th Congress House

To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the…

Official title: To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the earned income credit.

Introduced: September 17, 1998 See on congress.gov
Taxation Agriculture and FoodAnimalsBusiness lossesCapital gains tax
More subjectsShow fewer subjects
CommerceEarned income tax creditFarm incomeFarmersFarmsIncome taxLivestockPersonal income taxSocial Welfare
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 17, 1998
Referred to the House Committee on Ways and Means.
Sep 17, 1998
Introduced in House
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 Latest action September 17, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude certain farming-related gains and losses from eligibility determinations for the earned income credit.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Thune, John
South Dakota · Sep 17, 1998
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APA
U.S. Congress. (2026). H.R. 4596: To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the earned income credit.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4596/
MLA
"H.R. 4596: To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the earned income credit.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4596/.
Bluebook (legal)
H.R. 4596, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4596/.
Markdown link
[H.R. 4596: To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the earned income credit.](https://openamerica.io/bill/105-HR-4596/)
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