A bill to amend the Internal Revenue Code of 1954 to exclude from the Federal estate tax 50 percent of the value of farmland having no significant degradation of agricultural productivity in each of the 5 years ending before the date of the decedent's death.

Summary

Amends the Internal Revenue Code to exclude from estate taxation 50 percent of the value of farmland which has had no significant degradation of agricultural productivity for the five years preceding the decedent's death.

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1 official file

• Introduced in House

  summary · EN · 10 August 1982

  Open at official source

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