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United States · Bill · HR

H.R. 4641 (105th)

To amend the Internal Revenue Code of 1986 to defer certain prepaid farm expenses incurred by reason of a change in business operations attributable to the enactment of the Agricultural Market Transition Act.

referredUnited States· United States Congress· EN

Introduced

25 September 1998

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

2 January 2025

Summary

Amends the Internal Revenue Code to revise the definition of a qualified farm-related taxpayer, with respect to provisions concerning limitations on deductions for certain farming expenses, to take into account changes in business operations attributable to enactment of the Agricultural Market Transition Act.

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Documents

3 official files

Introduced in House (text)

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