S 429
105th Congress
Senate
Taxation
Agriculture and Food
Business income tax
Commerce
Environmental Protection
Family farms
Farm lands
Income tax
Landlord and tenant
Public Lands and Natural Resources
Rent
Soil conservation
Soil erosion
Tax deductions
Water Resources Development
Water conservation
A bill to amend the Internal Revenue Code of 1986 to allow certain cash rent farm landlords to deduct soil and water conservation expenditures.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 12, 1997
Read twice and referred to the Committee on Finance.
Mar 12, 1997
Sponsor introductory remarks on measure. (CR S2209)
Mar 12, 1997
Introduced in Senate
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Plain-English summary
Amends the Internal Revenue Code to allow certain cash rent farm landlords to deduct soil and water conservation expenditures.
What's happening now
Read twice and referred to the Committee on Finance.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. 429: A bill to amend the Internal Revenue Code of 1986 to allow certain cash rent farm landlords to deduct soil and water conservation expenditures.. 105th Congress. Open America. https://openamerica.io/bill/105-S-429/
"S. 429: A bill to amend the Internal Revenue Code of 1986 to allow certain cash rent farm landlords to deduct soil and water conservation expenditures.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-429/.
S. 429, 105th Cong. (2026), https://openamerica.io/bill/105-S-429/.
[S. 429: A bill to amend the Internal Revenue Code of 1986 to allow certain cash rent farm landlords to deduct soil and water conservation expenditures.](https://openamerica.io/bill/105-S-429/)