S. 1927 119th Congress Senate

HERITAGE Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the limitation with respect to the aggregate reduction in fair market value of farmland for purposes of application of the estate tax.

Introduced: June 3, 2025 Introduced by: Cindy Hyde-Smith Republican · Mississippi See on congress.gov

Taxation

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Jun 3, 2025

Introduced in Senate

Jun 3, 2025

Read twice and referred to the Committee on Finance.

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–No
Aug 3, 2007	Senate · vote #309	On Passage of the Bill S. 1927	Passed	60–28	See who voted →

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What's happening now June 3, 2025

Read twice and referred to the Committee on Finance.

Bill text 1 version

Introduced in Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

NATIONAL CATTLEMEN'S BEEF ASSOCIATION
for NATIONAL CATTLEMEN'S BEEF ASSOCIATION · District of Columbia · 3rd Quarter 2025 (July 1 - Sep 30)
NATIONAL CATTLEMEN'S BEEF ASSOCIATION
for NATIONAL CATTLEMEN'S BEEF ASSOCIATION · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)

Bodies those filers lobbied

Agriculture, Dept of (USDA)
2 filings
Bureau of Land Management (BLM)
2 filings
Commodity Futures Trading Commission (CFTC)
2 filings
Council on Environmental Quality (CEQ)
2 filings
Environmental Protection Agency (EPA)
2 filings
Food & Drug Administration (FDA)
2 filings
Homeland Security, Dept of (DHS)
2 filings
HOUSE OF REPRESENTATIVES
2 filings

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

Cite this page click to expand

APA

U.S. Congress. (2026). S. 1927: HERITAGE Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-1927/

MLA

"S. 1927: HERITAGE Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-1927/.

Bluebook (legal)

S. 1927, 119th Cong. (2026), https://openamerica.io/bill/119-S-1927/.

Markdown link

[S. 1927: HERITAGE Act](https://openamerica.io/bill/119-S-1927/)