Family Farm Preservation and Conservation Estate Tax Act
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Family Farm Preservation and Conservation Estate Tax Act - Amends the Internal Revenue Code to: (1) exclude from the gross estate the value of property used by a decedent and the decedent's family as a farm for farming purposes and certain qualified conservation easements; and (2) impose a recapture tax if such farmland is sold outside the decedent's family or is no longer used for farming purposes or if a qualified conservation easement is likewise sold or used in violation of the terms of such easement.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3524: Family Farm Preservation and Conservation Estate Tax Act. 111th Congress. Open America. https://openamerica.io/bill/111-HR-3524/
"H.R. 3524: Family Farm Preservation and Conservation Estate Tax Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3524/.
H.R. 3524, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3524/.
[H.R. 3524: Family Farm Preservation and Conservation Estate Tax Act](https://openamerica.io/bill/111-HR-3524/)