H.R. 4221 · 109th Congress
Farmers Tax Deferral Act
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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.
R
AderholtSponsorNo cosponsors.
Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) treat the exchange of qualified agricultural property as a like-kind exchange for purposes of allowing the nonrecognition or deferral of gain from such exchange; and (2) allow installment sales treatment of such property.
What it does: CRS summary · Introduced in House · Nov 3, 2005
Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) treat the exchange of qualified agricultural property as a like-kind exchange for purposes of allowing the nonrecognition or deferral of gain from such exchange; and (2) allow installment sales treatment of such property. Defines "qualified agricultural property" as any single purpose agricultural or horticultural property and any equipment or fixtures related to such property.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Farmers Tax Deferral Act
Latest action (Nov 3, 2005): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Nov 3, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.