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United States · Bill · HR

H.R. 195 (105th)

American Farm and Ranch Protection Act of 1997

referredUnited States· United States Congress· EN

Introduced

7 January 1997

Last action

7 January 1997 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Houghton, Amo [R-NY-31], Sen. Cardin, Benjamin L. [D-MD], Rep. Bliley, Tom [R-VA-7], Rep. LaFalce, John J. [D-NY-29], Rep. McHugh, John M. [R-NY-23], Rep. Kelly, Sue W. [R-NY-19], Rep. McCrery, Jim [R-LA-4], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. English, Phil [R-PA-3], Rep. Bateman, Herbert H. [R-VA-1], Rep. Castle, Michael N. [R-DE-At Large], Rep. Matsui, Robert T. [D-CA-5], Rep. Klug, Scott L. [R-WI-2], Rep. Weldon, Curt [R-PA-7], Rep. Goodlatte, Bob [R-VA-6], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Gekas, George W. [R-PA-17], Rep. McIntyre, Mike [D-NC-7], Rep. Neal, Richard E. [D-MA-1], Rep. Hinojosa, Ruben [D-TX-15], Rep. McInnis, Scott [R-CO-3], Rep. Lewis, John [D-GA-5], Rep. Jefferson, William J. [D-LA-2], Rep. Weller, Jerry [R-IL-11], Rep. Goode, Virgil H., Jr. [R-VA-5], Rep. Wolf, Frank R. [R-VA-10], Rep. Thompson, Bennie G. [D-MS-2], Rep. Taylor, Charles H. [R-NC-11], Rep. Fazio, Vic [D-CA-3], Rep. Fox, Jon D. [R-PA-13], Rep. Ehrlich, Robert L., Jr. [R-MD-2], Rep. Clyburn, James E. [D-SC-6], Sen. Crapo, Mike [R-ID], Rep. Greenwood, James C. [R-PA-8], Sen. Graham, Lindsey [R-SC], Rep. Inglis, Bob [R-SC-4], Rep. Pappas, Michael [R-NJ-12], Rep. Capps, Walter [D-CA-22]

Subjects

Taxation

Source updated

21 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

American Farm and Ranch Protection Act of 1997 - Amends the Internal Revenue Code to exclude from the gross estate, if elected by the executor, the value of land subject to a qualified conservation easement, except for any debt-financed portion. Provides for the treatment of any retained development right. Adds references to such property to provisions controlling the basis of property acquired from a decedent. Prohibits treating the transfer by gift of land subject to a qualified conservation easement as a transfer of property by gift for purposes of provisions relating to gift taxes. Amends provisions relating to the valuation of certain farm and other real property to prohibit a qualified conservation contribution (as defined in provisions relating to charitable contributions) from being deemed a disposition unless it is subject to a conservation easement. Declares that, if property is otherwise qualified real property, being subject to a conservation easement does not disqualify it. Allows a contribution to be treated as exclusively for conservation purposes if the surface estate and mineral interests have been and remain separated (currently, if the surface estate and mineral interests were separated before June 13, 1976, and remain separated) and if the probability of surface mining is so remote as to be negligible.

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

Timeline

  1. 7 January 1997

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 7 January 1997

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  3. 7 January 1997

    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 · 7 January 1997

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  • Introduced in House (PDF)

    Introduced in House · EN · 7 January 1997

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  • Introduced in House

    summary · EN · 7 January 1997

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Sponsors

Related records

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Sources

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