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HR 1094 107th Congress House Taxation Agribusiness Agricultural cooperatives Agricultural machinery Agriculture and Food Business income tax Commerce Corporation taxes Families Family farms Farmers Income tax Investment tax credit Minimum tax Partnerships Small business Tax credits Tax deductions

Farmers' Value-Added Agricultural Investment Tax Credit Act

Introduced: March 19, 2001 Introduced by: Thune, John Republican · South Dakota See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Mar 19, 2001
Referred to the House Committee on Ways and Means.
Mar 19, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Farmers' Value-Added Agricultural Investment Tax Credit Act - Amends the Internal Revenue Code to provide that for purposes of the general business credit, for either an eligible farmer or a farmer-owned entity, the value-added agricultural property investment credit for any taxable year is 50 percent of the basis of any qualified value-added agricultural property placed in service during the taxable year. Provides that, in the case of a farmer-owned entity, such credit shall be allocated on a pro rata basis among eligible persons holding qualified interests in such entity as of the last day of such taxable year. Limits such credit.
What's happening now March 19, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 2 Republican 4
R
Graves, Sam
Missouri · Mar 29, 2001
 D
Kaptur, Marcy
Ohio · Mar 29, 2001
 R
Moran, Jerry
Kansas · Mar 29, 2001
 R
Sessions, Pete
Texas · Mar 29, 2001
 R
Simpson, Michael K.
Idaho · Mar 29, 2001
 D
Thompson, Bennie G.
Mississippi · Mar 29, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1094: Farmers' Value-Added Agricultural Investment Tax Credit Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1094/
MLA
"H.R. 1094: Farmers' Value-Added Agricultural Investment Tax Credit Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1094/.
Bluebook (legal)
H.R. 1094, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1094/.
Markdown link
[H.R. 1094: Farmers' Value-Added Agricultural Investment Tax Credit Act](https://openamerica.io/bill/107-HR-1094/)
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