H.R. 4721 · 108th Congress
Estate Tax Deferral for Working Farms and Land Conservation Act of 2004
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BishopSponsor3 cosponsors · 3 D
3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Estate Tax Deferral for Working Farms and Land Conservation Act of 2004 - Amends the Internal Revenue Code to exclude property used by a decedent's heir as farmland from the gross income of the decedent's estate. Imposes an additional estate tax if the decedent's heir disposes of such farmland or ceases to use it for farming purposes.
What it does: CRS summary · Introduced in House · Jun 25, 2004
Estate Tax Deferral for Working Farms and Land Conservation Act of 2004 - Amends the Internal Revenue Code to exclude property used by a decedent's heir as farmland from the gross income of the decedent's estate. Imposes an additional estate tax if the decedent's heir disposes of such farmland or ceases to use it for farming purposes. Repeals the $500,000 limitation on the estate tax exclusion for land subject to a qualified conservation easement.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Estate Tax Deferral for Working Farms and Land Conservation Act of 2004
Latest action (Jun 25, 2004): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jun 25, 2004
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.