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S 3664 111th Congress Senate

Family Farm Estate Tax Deferral Act of 2010

Official title: A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax, and for other purposes.

Introduced: July 28, 2010 See on congress.gov
Taxation Contracts and agencyFarmlandLand transfersLand use and conservationTransfer and inheritance taxes
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 28, 2010
Read twice and referred to the Committee on Finance.
Jul 28, 2010
Sponsor introductory remarks on measure. (CR S6440-6441)
Jul 28, 2010
Introduced in Senate
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 Latest action July 28, 2010

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Family Farm Estate Tax Deferral Act of 2010 - Amends the Internal Revenue Code to: (1) exclude from the value of a decedent's gross estate farmland used by the decedent or a member of the decedent's family for farming purposes for periods aggregating five years or more during the eight-year period ending on the date of the decedent's death; (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.

 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 3524 Related bill Family Farm Preservation and Conservation Estate Tax Act
  • HR 5475 Related bill Family Farm Estate Tax Relief Act of 2010
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Bennet, Michael F.
Colorado · Jul 28, 2010
 R
Crapo, Mike
Idaho · Jul 28, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3664: Family Farm Estate Tax Deferral Act of 2010. 111th Congress. Open America. https://openamerica.io/bill/111-S-3664/
MLA
"S. 3664: Family Farm Estate Tax Deferral Act of 2010." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-3664/.
Bluebook (legal)
S. 3664, 111th Cong. (2026), https://openamerica.io/bill/111-S-3664/.
Markdown link
[S. 3664: Family Farm Estate Tax Deferral Act of 2010](https://openamerica.io/bill/111-S-3664/)
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