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United States · Bill · HR

H.R. 1086 (101st)

Farm and Woodland Owners Tax Simplification Act of 1989

referredUnited States· United States Congress· EN

Introduced

22 February 1989

Last action

22 February 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Wyden, Ron [D-OR], Rep. Thomas, Lindsay [D-GA-1], Rep. Morrison, Sid [R-WA-4], Rep. Callahan, Sonny [R-AL-1], Rep. Rowland, J. Roy [D-GA-8], Rep. Lancaster, H. Martin [D-NC-3], Rep. Ray, Richard B. [D-GA-3], Rep. Jones, Ben [D-GA-4], Rep. Hatcher, Charles [D-GA-2], Rep. Wilson, Charles [D-TX-2], Rep. Martin, David O'B. [R-NY-26], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Tallon, Robert M. (Robin) [D-SC-6], Rep. Derrick, Butler C. [D-SC-3], Rep. DeFazio, Peter A. [D-OR-4], Rep. Valentine, Tim [D-NC-2], Rep. Robinson, Tommy F. [D-AR-2], Rep. Swift, Al [D-WA-2], Rep. Chapman, Jim [D-TX-1], Rep. Hammerschmidt, John P. [R-AR-3], Rep. Davis, Robert W. [R-MI-11], Rep. Bliley, Tom [R-VA-7], Rep. Baker, Richard H. [R-LA-6], Rep. Bosco, Douglas H. [D-CA-1], Rep. Hefner, W. G. (Bill) [D-NC-8], Rep. Parker, Mike [R-MS-4], Rep. Olin, James R. [D-VA-6], Rep. Unsoeld, Jolene [D-WA-3], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Harris, Claude [D-AL-7], Rep. McDade, Joseph M. [R-PA-10], Rep. Gunderson, Steve [R-WI-3], Rep. Boehlert, Sherwood [R-NY-24], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Hayes, James A. [D-LA-7]

Subjects

Agriculture, Taxation

Source updated

26 August 2025

Agriculture · Taxation

Official sourceDownload fileView documentsShare

Summary

Farm and Woodland Owners Tax Simplification Act of 1989 - Amends the Internal Revenue Code to consider a taxpayer as materially participating in a farming activity for tax accounting purposes if he or she, on a regular and continuing basis, makes substantially all significant decisions and performs substantially all the work required to conduct the activity.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 22 February 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 February 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 February 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 22 February 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

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Sponsors

Related records

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Sources

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