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HR 4221 109th Congress House Taxation Accounting Agriculture and Food Capital gains tax Commerce Consumer credit Farms Finance and Financial Sector Income tax Land transfers Public Lands and Natural Resources Real property Tax administration Tax deferral Tax exclusion

Farmers Tax Deferral Act

Introduced: November 3, 2005 Introduced by: Aderholt, Robert B. Republican · Alabama See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Nov 3, 2005
Referred to the House Committee on Ways and Means.
Nov 3, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) treat the exchange of qualified agricultural property as a like-kind exchange for purposes of allowing the nonrecognition or deferral of gain from such exchange; and (2) allow installment sales treatment of such property. Defines "qualified agricultural property" as any single purpose agricultural or horticultural property and any equipment or fixtures related to such property.

What's happening now November 3, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • HR 5892 Related bill Farmers Tax Deferral Act
 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. 4221: Farmers Tax Deferral Act. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4221/
MLA
"H.R. 4221: Farmers Tax Deferral Act." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4221/.
Bluebook (legal)
H.R. 4221, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4221/.
Markdown link
[H.R. 4221: Farmers Tax Deferral Act](https://openamerica.io/bill/109-HR-4221/)
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