United States · Bill · HR
H.R. 1380 (105th)
Farmer Estate Tax Relief Act of 1997
Introduced
17 April 1997
Last action
—
Status
Sponsor introductory remarks on measure. (CR E1592)
Sponsors
—
Subjects
Discovery layer
Source updated
21 August 2025
Summary
Farmer Estate Tax Relief Act of 1997 - Amends the Internal Revenue Code to exclude from the gross value of an estate, for purposes of the estate tax, specified portions of the value of a qualified family-owned farm business. Provides for a limited (the lesser of certain qualified medical expenses or $500,000) one-time exclusion from gross income of the gain from the sale or exchange of certain qualified family-owned farm interests.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 17 April 1997
Introduced in House (PDF)
Introduced in House · EN · 17 April 1997
Introduced in House
summary · EN · 17 April 1997
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Sources
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- Official source: https://www.congress.gov/bill/105th-congress/house-bill/1380
- Open data entity: https://api.congress.gov/v3/bill/105/hr/1380