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HR 2251 108th Congress House

To amend the Internal Revenue Code of 1986 to treat as a qualified use for purposes of section 2032A land rented on a net cash basis to any member of the decedent's family.

Introduced: May 22, 2003 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
Taxation Agriculture and FoodEstate taxFamiliesFamily farms
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Farm tenancyFinance and Financial SectorLimitation of actionsTax creditsTax refundsValuation
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 22, 2003
Referred to the House Committee on Ways and Means.
May 22, 2003
Introduced in House
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 Latest action May 22, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code, with respect to estate and gift tax provisions, to treat land rented on a net cash basis to a member of a decedent's family as a qualified use for alternative farm valuation purposes.
 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. 2251: To amend the Internal Revenue Code of 1986 to treat as a qualified use for purposes of section 2032A land rented on a net cash basis to any member of the decedent's family.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2251/
MLA
"H.R. 2251: To amend the Internal Revenue Code of 1986 to treat as a qualified use for purposes of section 2032A land rented on a net cash basis to any member of the decedent's family.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2251/.
Bluebook (legal)
H.R. 2251, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2251/.
Markdown link
[H.R. 2251: To amend the Internal Revenue Code of 1986 to treat as a qualified use for purposes of section 2032A land rented on a net cash basis to any member of the decedent's family.](https://openamerica.io/bill/108-HR-2251/)
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