Family Farm Estate Tax Relief Act of 2010
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Family Farm Estate Tax Relief Act of 2010 - Amends the Internal Revenue Code to: (1) exclude from the value of a decedent's gross estate farmland used by an heir for farming purposes; (2) impose a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use such farmland for farming purposes; and (3) increase the limitation on the estate tax exclusion for land subject to a qualified conservation easement to $5 million and the percentage of the value of such land that is excludable.
Referred to the Subcommittee on Health.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5475: Family Farm Estate Tax Relief Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-HR-5475/
"H.R. 5475: Family Farm Estate Tax Relief Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-5475/.
H.R. 5475, 111th Cong. (2026), https://openamerica.io/bill/111-HR-5475/.
[H.R. 5475: Family Farm Estate Tax Relief Act of 2010](https://openamerica.io/bill/111-HR-5475/)