Skip to main content
HR 1448 113th Congress House

FARMER Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to increase the aggregate reduction in the fair market value of farm, etc., real property under section 2032A to $2,000,000, and for other purposes.

Introduced: April 9, 2013 Introduced by: Scott, Austin Republican · Georgia See on congress.gov
Taxation FarmlandForests, forestry, treesTransfer and inheritance taxes
Sign in to write a letter Sign in to watch
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Apr 9, 2013
Referred to the House Committee on Ways and Means.
Apr 9, 2013
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 April 9, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Farmers and Ranchers Minimizing Estate Regulations Act of 2013 or the FARMER Act of 2013 - Amends the Internal Revenue Code, with respect to the special use valuation of farms and other property used in a trade or business for estate tax purposes, to: (1) increase to $2 million the allowable reduction in the fair market value of such property for valuation purposes, (2) reduce the required holding period for such property for eligibility and recapture purposes, (3) allow rentals of such property by controlled entities to qualify as a special use, (4) repeal the requirement to use the gross cash rental method for valuing such property, and (5) exempt woodlands subject to a management plan from the additional tax for early dispositions of such property and for failure to comply with special use requirements.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 10
All 10 Republican 3
R
Lankford, James
Oklahoma · Apr 23, 2013
Gibbs, Bob
· Apr 12, 2013
Pearce, Stevan
· Apr 11, 2013
Broun, Paul
· Apr 9, 2013
 R
Crawford, Eric A. "Rick"
Arkansas · Apr 9, 2013
KINGSTON, JACK
· Apr 9, 2013
MCINTYRE, MIKE
· Apr 9, 2013
 R
Rogers, Mike D.
Alabama · Apr 9, 2013
Westmoreland, Lynn
· Apr 9, 2013
Yoho, Ted
· Apr 9, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1448: FARMER Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-1448/
MLA
"H.R. 1448: FARMER Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-1448/.
Bluebook (legal)
H.R. 1448, 113th Cong. (2026), https://openamerica.io/bill/113-HR-1448/.
Markdown link
[H.R. 1448: FARMER Act of 2013](https://openamerica.io/bill/113-HR-1448/)
Report a problem