HR 1296 98th Congress House Agriculture and Food Accounting Acreage allotments Agricultural credit Agricultural price supports Agricultural subsidies Agriculture and Rural Affairs Estate tax Family farms Farm production quotas Farms Income tax Payment-in-kind program Tax deferral Taxation Valuation

Payment-in-Kind Tax Treatment Act of 1983

Introduced: February 7, 1983 See on congress.gov

Everywhere this bill has been 24 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Mar 11, 1983

Signed by President.

Mar 11, 1983

Presented to President.

Mar 11, 1983

Became Public Law No: 98-4.

Mar 10, 1983

Senate agreed to the House amendment to the Senate amendment. By Voice Vote.

Mar 10, 1983

Resolving differences -- Senate actions: Senate agreed to the House amendment to the Senate amendment. By Voice Vote.

Mar 10, 1983

Measure Signed in Senate.

Mar 9, 1983

Resolving differences -- House actions: House agreed to Senate Amendments with an Amendment by Unanimous Consent.

Mar 9, 1983

House agreed to Senate Amendments with an Amendment by Unanimous Consent.

Mar 8, 1983

Passed/agreed to in House: Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).

Mar 8, 1983

Passed Senate in lieu of S. 690 with an amendment by Voice Vote.

Mar 8, 1983

Passed/agreed to in Senate: Passed Senate in lieu of S. 690 with an amendment by Voice Vote.

Mar 8, 1983

Received in the Senate, read twice and laid before the Senate.

Mar 8, 1983

Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).

Mar 8, 1983

Called up by House Under Suspension of Rules.

Mar 2, 1983

Reported to House (Amended) by House Committee on Ways and Means. Report No: 98-14.

Mar 2, 1983

Placed on Union Calendar No: 9.

Mar 1, 1983

Committee Consideration and Mark-up Session Held.

Mar 1, 1983

Ordered to be Reported (Amended).

Feb 23, 1983

Forwarded by Subcommittee to Full Committee (Amended).

Feb 23, 1983

Subcommittee Consideration and Mark-up Session Held.

Feb 23, 1983

Subcommittee Hearings Held.

Feb 15, 1983

Referred to Subcommittee on Select Revenue Measures.

Feb 7, 1983

Referred to House Committee on Ways and Means.

Feb 7, 1983

Introduced in House

Amendments to this bill 2

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

1 agreed to 1 pending / other

Amendment	Sponsor	Purpose	Status	Latest action
SUAMDT 25	—	To repeal the withholding of tax from interest and dividends and to require statements to be filed by the tax…	Withdrawn	Mar 8, 1983
SUAMDT 24	Grassley, Chuck	Substituting Senate language relative to the payment-in-kind (PIK) program.	Agreed to	Mar 8, 1983

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Plain-English summary Congressional Research Service

(Reported to House from the Committee on Ways and Means with amendment, H. Rept. 98-14)

Payment-in-Kind Tax Treatment Act of 1983 - Amends the Internal Revenue Code to permit farmers who participate in a 1983 payment-in-kind program to treat commodities received under such program as income in the year of sale rather than in the year of receipt. Provides that farm land diverted under a 1983 payment-in-kind program shall be treated as used in a farming business for purposes of the estate tax special use valuation. Treats such income as farm income for all tax purposes, including the social security tax. Limits such tax treatment to only those crops which would normally be harvested or planted on or before December 31, 1983.

Restricts eligibility for such tax treatment to those who own farm lands as of February 23, 1983, or those who received such land through: (1) inheritance; (2) gift from a person who held suchland as of such date; or (3) gift or purchase from a family member who held such land as of such date.

Specifies that an organization which was organized as an agricultural organization in 1955 and has been granted tax-exempt status shall continue to qualify for such status if it meets certain requirements.

Requires the Secretary of the Treasury to submit to the Congress by September 1, 1983, a study of the effects of the payment-in-kind program and its tax treatment.

What's happening now March 11, 1983

Became Public Law No: 98-4.

Related & companion bills 3

Bill text 1 version

Public Law PDF

Source documents hosted by congress.gov.

Committees of jurisdiction 2

Tax Subcommittee
House of Representatives · subcommittee of Ways and Means Committee
Ways and Means Committee
House of Representatives

Cosponsors 2

Wyden, Ron

Oregon · Feb 17, 1983

Durbin, Richard J.

Illinois · Feb 7, 1983

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APA

U.S. Congress. (2026). H.R. 1296: Payment-in-Kind Tax Treatment Act of 1983. 98th Congress. Open America. https://openamerica.io/bill/98-HR-1296/

MLA

"H.R. 1296: Payment-in-Kind Tax Treatment Act of 1983." 98th Congress, 2026, Open America, https://openamerica.io/bill/98-HR-1296/.

Bluebook (legal)

H.R. 1296, 98th Cong. (2026), https://openamerica.io/bill/98-HR-1296/.

Markdown link

[H.R. 1296: Payment-in-Kind Tax Treatment Act of 1983](https://openamerica.io/bill/98-HR-1296/)