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United States · Bill · HR

H.R. 294 (107th)

Farmland Capital Gains Equity Act of 2001

referredUnited States· United States Congress· EN

Introduced

30 January 2001

Last action

30 January 2001 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Osborne, Tom [R-NE-3], Rep. Bereuter, Doug [R-NE-1], Rep. Pomeroy, Earl [D-ND-At Large], Rep. Emerson, Jo Ann [R-MO-8], Rep. Skelton, Ike [D-MO-4], Rep. Shows, Ronnie [D-MS-4], Rep. Frost, Martin [D-TX-24], Rep. Goode, Virgil H., Jr. [R-VA-5], Rep. Smith, Nick [R-MI-7], Rep. Shimkus, John [R-IL-15], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Reynolds, Thomas M. [R-NY-26], Sen. Chambliss, Saxby [R-GA], Rep. Schaffer, Bob [R-CO-4], Rep. Green, Mark [R-WI-8], Rep. Whitfield, Ed [R-KY-1], Rep. Thurman, Karen L. [D-FL-5], Sen. Flake, Jeff [R-AZ], Rep. Paul, Ron [R-TX-14], Rep. Hastings, Doc [R-WA-4], Rep. Lewis, Ron [R-KY-2], Rep. Souder, Mark E. [R-IN-3], Rep. Watkins, Wes [R-OK-3], Rep. Camp, Dave [R-MI-4], Rep. Hart, Melissa A. [R-PA-4], Rep. Clayton, Eva M. [D-NC-1], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Rehberg, Denny [R-MT-At Large], Rep. Wamp, Zach [R-TN-3], Rep. Kennedy, Mark R. [R-MN-6], Rep. Rogers, Harold [R-KY-5], Rep. Peterson, John E. [R-PA-5], Rep. Gordon, Bart [D-TN-6], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Chabot, Steve [R-OH-1], Rep. Wilson, Joe [R-SC-2]

Subjects

Taxation

Source updated

19 August 2025

Taxation

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Summary

Farmland Capital Gains Equity Act of 2001 - Amends the Internal Revenue Code to provide an exclusion from gross income of gain from the sale of qualified farm property similar to the exclusion of gain on the sale of a principal residence. Excludes from gross income up to $500,000 ($250,000 in the case of a married individual filing a separate return), reduced by the aggregate amount of gain excluded for all preceding taxable years.

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

Timeline

  1. 30 January 2001

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 30 January 2001

    Introduced

    Sponsor introductory remarks on measure. (CR H79)

    Source: IntroReferral

  3. 30 January 2001

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 30 January 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 · 30 January 2001

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  • Introduced in House (PDF)

    Introduced in House · EN · 30 January 2001

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  • Introduced in House

    summary · EN · 30 January 2001

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Sponsors

Related records

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Sources

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