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S 181 105th Congress Senate Taxation Accounting Agriculture and Food Business income tax Commerce Consumer credit Farm income Farms Finance and Financial Sector Income tax Minimum tax Personal income tax

Family Farm Alternative Minimum Tax Relief Act of 1997

Introduced: January 22, 1997 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 22, 1997
Read twice and referred to the Committee on Finance.
Jan 22, 1997
Sponsor introductory remarks on measure. (CR S635-636)
Jan 22, 1997
Introduced in Senate
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 Plain-English summary Congressional Research Service

Family Farm Alternative Minimum Tax Relief Act of 1997 - Amends the Internal Revenue Code to make the alternative minimum tax inapplicable to specified farm property installment sales.

What's happening now January 22, 1997

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 181: Family Farm Alternative Minimum Tax Relief Act of 1997. 105th Congress. Open America. https://openamerica.io/bill/105-S-181/
MLA
"S. 181: Family Farm Alternative Minimum Tax Relief Act of 1997." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-181/.
Bluebook (legal)
S. 181, 105th Cong. (2026), https://openamerica.io/bill/105-S-181/.
Markdown link
[S. 181: Family Farm Alternative Minimum Tax Relief Act of 1997](https://openamerica.io/bill/105-S-181/)
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