United States · Bill · HR
H.R. 4221 (109th)
Farmers Tax Deferral Act
Introduced
3 November 2005
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
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.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 3 November 2005
Introduced in House (PDF)
Introduced in House · EN · 3 November 2005
Introduced in House
summary · EN · 3 November 2005
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/house-bill/4221
- Open data entity: https://api.congress.gov/v3/bill/109/hr/4221