Family Farm Estate Tax Relief Act of 2010

referredUnited States· United States Congress· EN

Introduced

28 May 2010

Last action

7 June 2010 · Referred

Status

Referred to the Subcommittee on Health.

Sponsors

Rep. Thompson, Mike [D-CA-4], Rep. Salazar, John T. [D-CO-3], Rep. McCarthy, Kevin [R-CA-22], Rep. Blumenauer, Earl [D-OR-3], Rep. Cardoza, Dennis A. [D-CA-18], Rep. Costa, Jim [D-CA-21], Rep. Farr, Sam [D-CA-20], Rep. Manzullo, Donald A. [R-IL-16], Rep. Ellsworth, Brad [D-IN-8], Rep. Capps, Lois [D-CA-24], Rep. Kratovil, Frank, Jr. [D-MD-1], Rep. Cuellar, Henry [D-TX-28], Rep. Kind, Ron [D-WI-3], Rep. Eshoo, Anna G. [D-CA-18], Rep. Radanovich, George [R-CA-19], Rep. Conaway, K. Michael [R-TX-11], Rep. Garamendi, John [D-CA-8], Rep. Berry, Marion [D-AR-1], Rep. Matsui, Doris O. [D-CA-7], Rep. Herseth Sandlin, Stephanie [D-SD-At Large], Rep. Simpson, Michael K. [R-ID-2], Rep. Minnick, Walter [D-ID-1], Rep. Rehberg, Denny [R-MT-At Large], Rep. McNerney, Jerry [D-CA-9], Rep. Young, Don [R-AK-At Large], Rep. Ross, Mike [D-AR-4], Rep. Kissell, Larry [D-NC-8], Rep. Berkley, Shelley [D-NV-1], Rep. Woolsey, Lynn C. [D-CA-6], Rep. Filner, Bob [D-CA-51]

Subjects

Agriculture, Taxation

Source updated

14 August 2025

Agriculture · Taxation

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Summary

Family Farm Estate Tax Relief Act of 2010 - Amends the Internal Revenue Code to: (1) exclude from the value of a decedent's gross estate farmland used by an heir for farming purposes; (2) impose a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use such farmland for farming purposes; and (3) increase the limitation on the estate tax exclusion for land subject to a qualified conservation easement to $5 million and the percentage of the value of such land that is excludable.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

28 May 2010
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
28 May 2010
Introduced
Introduced in House
Source: IntroReferral
28 May 2010
Introduced
Introduced in House
Source: IntroReferral
7 June 2010
Referred
Referred to the Subcommittee on Health.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 28 May 2010 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 28 May 2010
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Introduced in House (PDF)
Introduced in House · EN · 28 May 2010
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Introduced in House
summary · EN · 28 May 2010
Open at official source
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Related records

related to → To amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.
related to → Family Farm Preservation and Conservation Estate Tax Act
related to ← Family Farm Estate Tax Deferral Act of 2010

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/111th-congress/house-bill/5475
Open data entity: https://api.congress.gov/v3/bill/111/hr/5475
us · 111-hr-5475 · source updated 14 August 2025