Farmland Preservation and Land Conservation Act of 2009
Official title: To amend the Internal Revenue Code of 1986 to allow an unlimited exclusion from transfer taxes for certain farmland and land of conservation value, and for other purposes.
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Referred to the House Committee on Ways and Means.
Farmland Preservation and Land Conservation Act of 2009 - Amends the Internal Revenue Code to allow an estate and gift tax exclusion for real property located in the United States which at the time of a decedent's death was being used as a farm for farming purposes or exclusively for conservation purposes. Imposes: (1) an additional estate or gift tax with respect to such property if an heir or donee disposes of or uses such property for other than farming or conservation purposes; and (2) a federal tax lien on such property until liability for estate or gift tax with respect to such property has been satisfied or has become unenforceable.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1328: Farmland Preservation and Land Conservation Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-1328/
"H.R. 1328: Farmland Preservation and Land Conservation Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-1328/.
H.R. 1328, 111th Cong. (2026), https://openamerica.io/bill/111-HR-1328/.
[H.R. 1328: Farmland Preservation and Land Conservation Act of 2009](https://openamerica.io/bill/111-HR-1328/)