Skip to main content
HR 3524 111th Congress House

Family Farm Preservation and Conservation Estate Tax Act

Official title: To amend the Internal Revenue Code of 1986 to provide an exclusion from the gross estate for certain farmlands and lands subject to qualified conservation easements, and for other purposes.

Introduced: October 21, 2009 Introduced by: Thompson, Mike Democratic · California See on congress.gov
Taxation Contracts and agencyFarmlandLand transfersLand use and conservationTransfer and inheritance taxes
Sign in to write a letter Sign in to watch
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
Jul 31, 2009
Referred to the House Committee on Ways and Means.
Jul 31, 2009
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action July 31, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 3
  • HR 173 Related bill To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.
  • 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 23
All 23 Democratic 5 Republican 6
Kagen, Steve
· Dec 15, 2009
Carney, Christopher
· Dec 3, 2009
Ellsworth, Brad
· Dec 2, 2009
Griffith, Parker
· Dec 2, 2009
 R
Lucas, Frank D.
Oklahoma · Nov 18, 2009
 D
Lofgren, Zoe
California · Oct 28, 2009
Minnick, Walter
· Oct 28, 2009
 R
Simpson, Michael K.
Idaho · Oct 28, 2009
Austria, Steve
· Oct 23, 2009
 R
Cole, Tom
Oklahoma · Oct 21, 2009
Markey, Betsy
· Oct 21, 2009
 R
Wittman, Robert J.
Virginia · Oct 21, 2009
INGLIS, BOB
· Oct 7, 2009
Massa, Eric
· Oct 7, 2009
Perriello, Thomas
· Oct 7, 2009
 R
Calvert, Ken
California · Oct 1, 2009
 D
Thompson, Bennie G.
Mississippi · Oct 1, 2009
Kratovil, Frank
· Sep 25, 2009
 D
Heinrich, Martin
New Mexico · Sep 22, 2009
 D
Costa, Jim
California · Sep 16, 2009
 D
Cuellar, Henry
Texas · Sep 14, 2009
 R
Lummis, Cynthia M.
Wyoming · Sep 14, 2009
McCarthy, Kevin
· Sep 14, 2009
Cite this page click to expand
APA
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/
MLA
"H.R. 3524: Family Farm Preservation and Conservation Estate Tax Act." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-3524/.
Bluebook (legal)
H.R. 3524, 111th Cong. (2026), https://openamerica.io/bill/111-HR-3524/.
Markdown link
[H.R. 3524: Family Farm Preservation and Conservation Estate Tax Act](https://openamerica.io/bill/111-HR-3524/)
Report a problem