United States · Bill · HR
H.R. 1298 (103rd)
To amend the Internal Revenue Code of 1986 to provide that certain cash rentals of farmland will not cause recapture of the special estate tax valuation.
Introduced
10 March 1993
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 January 2025
Summary
Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family for a qualified use will not cause recapture of the special estate tax valuation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 10 March 1993
Introduced in House (PDF)
Introduced in House · EN · 10 March 1993
Introduced in House
summary · EN · 10 March 1993
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/1298
- Open data entity: https://api.congress.gov/v3/bill/103/hr/1298