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HR 4721 108th Congress House

Estate Tax Deferral for Working Farms and Land Conservation Act of 2004

Official title: To amend the Internal Revenue Code of 1986 to exclude from estate taxes the value of farmland so long as the farmland use continues and to repeal the dollar li… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to exclude from estate taxes the value of farmland so long as the farmland use continues and to repeal the dollar limitation on the estate tax exclusion for land subject to a qualified conservation easement.

Introduced: June 25, 2004 See on congress.gov
Taxation Agriculture and FoodConservation easementsEnvironmental ProtectionEstate tax
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FamiliesFamily farmsFarm landsPublic Lands and Natural ResourcesTax 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
Jun 25, 2004
Referred to the House Committee on Ways and Means.
Jun 25, 2004
Introduced in House
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 Latest action June 25, 2004

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Estate Tax Deferral for Working Farms and Land Conservation Act of 2004 - Amends the Internal Revenue Code to exclude property used by a decedent's heir as farmland from the gross income of the decedent's estate. Imposes an additional estate tax if the decedent's heir disposes of such farmland or ceases to use it for farming purposes. Repeals the $500,000 limitation on the estate tax exclusion for land subject to a qualified conservation easement.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Bishop, Sanford D.
Georgia · Jun 25, 2004
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4721: Estate Tax Deferral for Working Farms and Land Conservation Act of 2004. 108th Congress. Open America. https://openamerica.io/bill/108-HR-4721/
MLA
"H.R. 4721: Estate Tax Deferral for Working Farms and Land Conservation Act of 2004." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-4721/.
Bluebook (legal)
H.R. 4721, 108th Cong. (2026), https://openamerica.io/bill/108-HR-4721/.
Markdown link
[H.R. 4721: Estate Tax Deferral for Working Farms and Land Conservation Act of 2004](https://openamerica.io/bill/108-HR-4721/)
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