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HR 1821 107th Congress House

To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the…

Official title: To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by f… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the animals and to grant a declaratory judgment remedy relating to the status and classification of farmers' cooperatives.

Introduced: May 10, 2001 Introduced by: Thune, John Republican · South Dakota See on congress.gov
Taxation Agricultural cooperativesAgriculture and FoodAnimalsBusiness income tax
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Civil actions and liabilityCommerceFeedsIncome taxJudicial opinionsJudicial review of administrative actsLawLivestock industryMarketing of farm produceTax administrationTax-exempt organizations
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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
May 10, 2001
Referred to the House Committee on Ways and Means.
May 10, 2001
Introduced in House
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 Latest action May 10, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to declare that cooperative marketing includes the value-added processing of the products of cooperative members and other producers through animals by: (1) feeding such products to cattle, hogs, fish, chickens, or other animals; and then (2) selling the animals (or animal products) which were fed such feed products.

Authorizes a U.S. district court to issue a declaratory judgment relating to the initial or continuing qualification of a farmers' cooperative as tax-exempt.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1821: To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the animals and to grant a declaratory judgment remedy relating to the status and classification of farmers' cooperatives.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1821/
MLA
"H.R. 1821: To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the animals and to grant a declaratory judgment remedy relating to the status and classification of farmers' cooperatives.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1821/.
Bluebook (legal)
H.R. 1821, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1821/.
Markdown link
[H.R. 1821: To amend the Internal Revenue Code of 1986 to reestablish the marketing aspects of farmers' cooperatives in relation to adding value to a farmer's product by feeding it to animals and selling the animals and to grant a declaratory judgment remedy relating to the status and classification of farmers' cooperatives.](https://openamerica.io/bill/107-HR-1821/)
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