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S 1994 110th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.

Introduced: August 3, 2007 See on congress.gov
Taxation Agriculture and FoodEstate taxFamiliesFamily farms
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Farm landsLand transfersPublic Lands and Natural ResourcesTax exclusion
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Aug 3, 2007
Read twice and referred to the Committee on Finance.
Aug 3, 2007
Introduced in Senate
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 Latest action August 3, 2007

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the gross estate of a decedent the value of farmland used by an heir of the decedent for farming purposes. Imposes a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use it for farming purposes.

 Related & companion bills 1
  • HR 1929 Related bill Save the Family Farm and Ranch Act of 2007
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · Aug 3, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1994: A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.. 110th Congress. Open America. https://openamerica.io/bill/110-S-1994/
MLA
"S. 1994: A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1994/.
Bluebook (legal)
S. 1994, 110th Cong. (2026), https://openamerica.io/bill/110-S-1994/.
Markdown link
[S. 1994: A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.](https://openamerica.io/bill/110-S-1994/)
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