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HR 4073 108th Congress House

To amend the Internal Revenue Code of 1986 to treat payments under the Conservation Reserve Program as rentals from real estate.

Introduced: March 30, 2004 Introduced by: Moran, Jerry Republican · Kansas See on congress.gov
Taxation Agricultural conservationAgricultural subsidiesAgriculture and FoodEarnings
More subjectsShow fewer subjects
Environmental ProtectionFarm incomeIncome taxLabor and EmploymentOld age, survivors and disability insurancePublic Lands and Natural ResourcesRentSelf-employedSocial WelfareSoil conservationTax exclusion
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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
Mar 30, 2004
Referred to the House Committee on Ways and Means.
Mar 30, 2004
Introduced in House
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 Latest action March 30, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to treat conservation reserve program payments as real estate rentals and thus excluded from consideration in self-employment net earnings.

Amends the Social Security Act to treat such payments similarly for purposes of old, age, survivors, and disability insurance (OASDI) benefits.

 Related & companion bills 1
  • S 1316 Related bill Conservation Reserve Program Tax Fairness Act of 2003
 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. 4073: To amend the Internal Revenue Code of 1986 to treat payments under the Conservation Reserve Program as rentals from real estate.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4073/
MLA
"H.R. 4073: To amend the Internal Revenue Code of 1986 to treat payments under the Conservation Reserve Program as rentals from real estate.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4073/.
Bluebook (legal)
H.R. 4073, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4073/.
Markdown link
[H.R. 4073: To amend the Internal Revenue Code of 1986 to treat payments under the Conservation Reserve Program as rentals from real estate.](https://openamerica.io/bill/108-HR-4073/)
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