H.R. 3523 · 109th Congress
Estate Tax Deferral for Working Farms and Land Conservation Act of 2005
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Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
BishopSponsorNo cosponsors.
Estate Tax Deferral for Working Farms and Land Conservation Act of 2005 - 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 · Jul 28, 2005
Estate Tax Deferral for Working Farms and Land Conservation Act of 2005 - 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 2005
Latest action (Jul 28, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Jul 28, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.