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HR 86 105th Congress House Taxation Agriculture and Food Business income tax Commerce Farm income Farmers Income tax Tax administration

To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.

Introduced: January 7, 1997 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 7, 1997
Referred to the House Committee on Ways and Means.
Jan 7, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to temporarily permit two-year averaging of farm income.

What's happening now January 7, 1997

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 251 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 2 Republican 3
D
Kaptur, Marcy
Ohio · Feb 12, 1997
 D
Bishop, Sanford D.
Georgia · Feb 4, 1997
 R
Lucas, Frank D.
Oklahoma · Jan 21, 1997
 R
Crapo, Mike
Idaho · Jan 7, 1997
 R
Thune, John
South Dakota · Jan 7, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 86: To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-86/
MLA
"H.R. 86: To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-86/.
Bluebook (legal)
H.R. 86, 105th Cong. (2026), https://openamerica.io/bill/105-HR-86/.
Markdown link
[H.R. 86: To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.](https://openamerica.io/bill/105-HR-86/)
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