United States · Bill · HR
H.R. 4721 (108th)
Estate Tax Deferral for Working Farms and Land Conservation Act of 2004
Introduced
25 June 2004
Last action
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Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Estate Tax Deferral for Working Farms and Land Conservation Act of 2004 - Amends the Internal Revenue Code to exclude property used by a decedent's heir as farmland from the gross income of the decedent's estate. Imposes an additional estate tax if the decedent's heir disposes of such farmland or ceases to use it for farming purposes. Repeals the $500,000 limitation on the estate tax exclusion for land subject to a qualified conservation easement.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 25 June 2004
Introduced in House (PDF)
Introduced in House · EN · 25 June 2004
Introduced in House
summary · EN · 25 June 2004
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/4721
- Open data entity: https://api.congress.gov/v3/bill/108/hr/4721