United States · Bill · HR
H.R. 4221 (109th)
Farmers Tax Deferral Act
Introduced
3 November 2005
Last action
3 November 2005 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Aderholt, Robert B. [R-AL-4]
Subjects
Agriculture, Taxation
Source updated
15 August 2025
Summary
Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) treat the exchange of qualified agricultural property as a like-kind exchange for purposes of allowing the nonrecognition or deferral of gain from such exchange; and (2) allow installment sales treatment of such property. Defines "qualified agricultural property" as any single purpose agricultural or horticultural property and any equipment or fixtures related to such property.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
3 November 2005
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
3 November 2005
Introduced
Introduced in House
Source: IntroReferral
3 November 2005
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 3 November 2005 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 3 November 2005
Introduced in House (PDF)
Introduced in House · EN · 3 November 2005
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Introduced in House
summary · EN · 3 November 2005
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Aderholt, Robert B. [R-AL-4] · R · Sponsor
- · hswm00 · Standing
Related records
- related to ← Farmers Tax Deferral Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/house-bill/4221
- Open data entity: https://api.congress.gov/v3/bill/109/hr/4221
- us · 109-hr-4221 · source updated 15 August 2025