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United States · Bill · HR

H.R. 1819 (97th)

Family Farm Estate Tax Relief Act of 1981

referredUnited States· United States Congress· EN

Introduced

6 February 1981

Last action

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Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

29 August 2025

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Summary

Family Farm Estate Tax Relief Act of 1981 - Amends the Internal Revenue Code to permit the executor of an estate to exclude the value of real property used in farming from a decedent's gross estate for purposes of the estate tax. Excludes up to the first $750,000 of the value of the farm property and certain percentages of the value in excess of $750,000. Requires a percentage reduction of the amount of the exclusion for farm property in excess of $1,350,000.

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1 official file

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