United States · Bill · HR
H.R. 310 (108th)
Farmland Capital Gains Equity Act of 2003
Introduced
8 January 2003
Last action
8 January 2003 · 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. Paul, Ron [R-TX-14], Rep. Nethercutt, George R., Jr. [R-WA-5], Sen. Flake, Jeff [R-AZ], Rep. Wamp, Zach [R-TN-3], Rep. Kennedy, Mark R. [R-MN-6], Rep. Whitfield, Ed [R-KY-1], Rep. Green, Mark [R-WI-8], Rep. Wilson, Joe [R-SC-2], Rep. Frost, Martin [D-TX-24], Rep. Smith, Nick [R-MI-7], Rep. Emerson, Jo Ann [R-MO-8], Rep. Rehberg, Denny [R-MT-At Large], Rep. Lewis, Ron [R-KY-2], Rep. Souder, Mark E. [R-IN-3], Rep. Hastings, Doc [R-WA-4], Rep. Skelton, Ike [D-MO-4], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Chabot, Steve [R-OH-1], Rep. Hostettler, John N. [R-IN-8], Rep. Rogers, Harold [R-KY-5]
Subjects
Taxation
Source updated
18 August 2025
Summary
Farmland Capital Gains Equity Act of 2003 - 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
8 January 2003
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
8 January 2003
Introduced
Introduced in House
Source: IntroReferral
8 January 2003
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 8 January 2003 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 8 January 2003
Introduced in House (PDF)
Introduced in House · EN · 8 January 2003
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Introduced in House
summary · EN · 8 January 2003
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Osborne, Tom [R-NE-3] · R · Sponsor
- Rep. Bereuter, Doug [R-NE-1] · R · Sponsor
- Rep. Pomeroy, Earl [D-ND-At Large] · D · Sponsor
- Rep. Paul, Ron [R-TX-14] · R · Sponsor
- Rep. Nethercutt, George R., Jr. [R-WA-5] · R · Sponsor
- Sen. Flake, Jeff [R-AZ] · R · Sponsor
- Rep. Wamp, Zach [R-TN-3] · R · Sponsor
- Rep. Kennedy, Mark R. [R-MN-6] · R · Sponsor
- Rep. Whitfield, Ed [R-KY-1] · R · Sponsor
- Rep. Green, Mark [R-WI-8] · R · Sponsor
- Rep. Wilson, Joe [R-SC-2] · R · Sponsor
- Rep. Frost, Martin [D-TX-24] · D · Sponsor
- Rep. Smith, Nick [R-MI-7] · R · Sponsor
- Rep. Emerson, Jo Ann [R-MO-8] · R · Sponsor
- Rep. Rehberg, Denny [R-MT-At Large] · R · Sponsor
- Rep. Lewis, Ron [R-KY-2] · R · Sponsor
- Rep. Souder, Mark E. [R-IN-3] · R · Sponsor
- Rep. Hastings, Doc [R-WA-4] · R · Cosponsor
- Rep. Skelton, Ike [D-MO-4] · D · Cosponsor
- Rep. Myrick, Sue Wilkins [R-NC-9] · R · Cosponsor
- Rep. Chabot, Steve [R-OH-1] · R · Cosponsor
- Rep. Hostettler, John N. [R-IN-8] · R · Cosponsor
- Rep. Rogers, Harold [R-KY-5] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/310
- Open data entity: https://api.congress.gov/v3/bill/108/hr/310
- us · 108-hr-310 · source updated 18 August 2025