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S 251 105th Congress Senate Taxation Agriculture and Food Business income tax Commerce Farm income Farmers Income tax Tax administration

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

Introduced: January 30, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 1997
Read twice and referred to the Committee on Finance.
Jan 30, 1997
Sponsor introductory remarks on measure. (CR S890)
Jan 30, 1997
Introduced in Senate
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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 30, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 86 Identical 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 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jan 30, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 251: A bill 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-S-251/
MLA
"S. 251: A bill 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-S-251/.
Bluebook (legal)
S. 251, 105th Cong. (2026), https://openamerica.io/bill/105-S-251/.
Markdown link
[S. 251: A bill to amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.](https://openamerica.io/bill/105-S-251/)
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