Family Farm Tax Simplification Act of 2003

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IntroducedPassed one chamberPassed both chambersBecame law (gold)Resolution agreed to (full, dark)Failed or vetoed (gray)

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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 PomeroySponsor

1 cosponsor · 1 R

R Houghton

1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.

What it does: CRS summary · Introduced in House · Feb 25, 2003

Family Farm Tax Simplification Act of 2003 - Amends the Internal Revenue Code to exempt from treatment as a partnership a qualified farming joint venture conducted by a jointly-filing husband and wife. Provides that income, gain, loss, deductions, and credits shall be equally divided, and treated as if attributable to a trade or business conducted by each spouse as a sole proprietor.

Defines "qualified farming joint venture."

Amends the Code and the Social Security Act to treat such income as net earnings from self-employment, respectively.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Family Farm Tax Simplification Act of 2003

Latest action (Feb 26, 2003): Sponsor introductory remarks on measure. (CR E290-291)

Policy area: Taxation · Origin: House · Introduced: Feb 25, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.