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S 3077 117th Congress Senate Taxation Farmland Tax administration and collection, taxpayers Transfer and inheritance taxes

Preserving Family Farms Act of 2021

Introduced: October 26, 2021 Introduced by: Cortez Masto, Catherine Democratic · Nevada See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Oct 26, 2021
Read twice and referred to the Committee on Finance.
Oct 26, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

Preserving Family Farms Act of 2021

This bill increases to $11.7 million (currently, $750,000) the limitation on the special use valuation for farmland or other trades or businesses for estate tax purposes. The increased amount is adjusted for inflation for estates of decedents dying after 2021.

What's happening now October 26, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2370 Identical bill Preserving Family Farms Act of 2021
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 3077: Preserving Family Farms Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-3077/
MLA
"S. 3077: Preserving Family Farms Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-3077/.
Bluebook (legal)
S. 3077, 117th Cong. (2026), https://openamerica.io/bill/117-S-3077/.
Markdown link
[S. 3077: Preserving Family Farms Act of 2021](https://openamerica.io/bill/117-S-3077/)
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