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HR 173 111th Congress House Taxation Farmland Land transfers Transfer and inheritance taxes

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

Introduced: January 6, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Jan 6, 2009
Referred to the House Committee on Ways and Means.
Jan 6, 2009
Introduced in House
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 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.

What's happening now January 6, 2009

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
  • HR 3524 Related bill Family Farm Preservation and Conservation Estate Tax Act
  • HR 5475 Related bill Family Farm Estate Tax Relief Act of 2010
  • S 3664 Related bill Family Farm Estate Tax Deferral Act of 2010
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Simpson, Michael K.
Idaho · Jan 9, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 173: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.. 111th Congress. Open America. https://openamerica.io/bill/111-HR-173/
MLA
"H.R. 173: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-173/.
Bluebook (legal)
H.R. 173, 111th Cong. (2026), https://openamerica.io/bill/111-HR-173/.
Markdown link
[H.R. 173: To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.](https://openamerica.io/bill/111-HR-173/)
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