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United States · Bill · HR

H.R. 1179 (107th)

Family Farm Protection Act

referredUnited States· United States Congress· EN

Introduced

22 March 2001

Last action

22 March 2001 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Green, Mark [R-WI-8], Rep. Petri, Thomas E. [R-WI-6], Rep. Baker, Richard H. [R-LA-6], Rep. Johnson, Timothy V. [R-IL-15], Rep. Weldon, Curt [R-PA-7], Rep. Schaffer, Bob [R-CO-4], Rep. Hostettler, John N. [R-IN-8], Rep. Gilman, Benjamin A. [R-NY-20], Rep. Istook, Ernest J., Jr. [R-OK-5], Rep. Burton, Dan [R-IN-5], Rep. Barton, Joe [R-TX-6], Rep. Hilleary, Van [R-TN-4], Rep. Shows, Ronnie [D-MS-4], Rep. McHugh, John M. [R-NY-23], Rep. Hart, Melissa A. [R-PA-4], Rep. Sweeney, John E. [R-NY-20], Rep. Pombo, Richard W. [R-CA-11], Rep. Ryun, Jim [R-KS-2], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Terry, Lee [R-NE-2], Rep. Hastings, Doc [R-WA-4], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Weller, Jerry [R-IL-11], Rep. Skeen, Joe [R-NM-2], Rep. Kennedy, Mark R. [R-MN-6], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Fletcher, Ernie [R-KY-6], Rep. Rehberg, Denny [R-MT-At Large], Rep. Nussle, Jim [R-IA-2]

Subjects

Agriculture, Taxation

Source updated

19 August 2025

Agriculture · Taxation

Official sourceDownload fileView documentsShare

Summary

Family Farm Protection Act - Amends the Internal Revenue Code to exclude from gross income any gain on the sale of a qualified family farm interest to a family member of the taxpayer. Requires the taxpayer (or a member of the taxpayer's family) to have participated materially in the farming business operation during the five years preceding the sale, and requires the family member purchasing the interest to participate materially during the five years following the sale. Provides for recapture of tax foregone because of the exclusion if during the five years following the sale: (1) the interest ceases to be used in a farming business; or (2) the purchasing family member fails to participate materially in the farming business.

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

Timeline

  1. 22 March 2001

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 March 2001

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 March 2001

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 March 2001

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 22 March 2001

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 22 March 2001

    Open at official source

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Sponsors

Related records

Sources

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