American Farm Protection Act of 1995

openUnited States· United States Congress· EN

Introduced

8 February 1995

Last action

12 July 1995 · Committee

Status

Committee Hearings Held.

Sponsors

Rep. Houghton, Amo [R-NY-31], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. Johnson, Nancy L. [R-CT-5], Rep. McCrery, Jim [R-LA-4], Rep. Coyne, William J. [D-PA-14], Rep. Brewster, Bill K. [D-OK-3], Rep. Weldon, Curt [R-PA-7], Rep. English, Phil [R-PA-3], Rep. LaFalce, John J. [D-NY-29], Rep. McHugh, John M. [R-NY-23], Rep. Frost, Martin [D-TX-24], Rep. Bliley, Tom [R-VA-7], Rep. Williams, Pat [D-MT-At Large], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Rangel, Charles B. [D-NY-15], Rep. Boucher, Rick [D-VA-9], Rep. Parker, Mike [R-MS-4], Rep. Cooley, Wes [R-OR-2], Rep. Shaw, E. Clay, Jr. [R-FL-22], Sen. Cardin, Benjamin L. [D-MD], Rep. Neal, Richard E. [D-MA-1], Rep. Weller, Jerry [R-IL-11], Rep. Matsui, Robert T. [D-CA-5], Rep. Geren, Pete [D-TX-12], Rep. Quillen, James H. (Jimmy) [R-TN-1], Rep. Stenholm, Charles W. [D-TX-17], Rep. Hastings, Alcee L. [D-FL-20], Rep. Radanovich, George [R-CA-19], Rep. Farr, Sam [D-CA-20], Rep. Lewis, John [D-GA-5], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Gilchrest, Wayne T. [R-MD-1], Rep. Reynolds, Mel [D-IL-2], Rep. Bateman, Herbert H. [R-VA-1], Rep. Dunn, Jennifer [R-WA-8], Rep. Goodlatte, Bob [R-VA-6], Rep. Gejdenson, Sam [D-CT-2], Rep. Stupak, Bart [D-MI-1], Rep. Greenwood, James C. [R-PA-8], Rep. Barr, Bob [R-GA-7], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Laughlin, Greg [D-TX-14]

Subjects

Taxation

Source updated

21 August 2025

Taxation

Official source Download file View documents Share

Summary

American Farm Protection Act of 1995 - Amends the Internal Revenue Code to exclude from the gross estate tax the value of land subject to a qualified conservation easement (less the amount of any indebtedness secured by such land). Includes in the gross estate tax the value of each development right retained by the donor in the conveyance of the easement. Makes such tax due upon the disposition of the property. Provides that such land subject to the exclusion will have a carryover basis for purposes of determining gain or loss. Excludes from the gift tax transfers by gift of land subject to a conservation easement. Declares that for purposes of the alternative estate valuation method: (1) a qualified conservation contribution is not a disposition; and (2) land subject to a conservation easement is not disqualified.

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

Timeline

8 February 1995
Introduced
Introduced in House
Source: IntroReferral
8 February 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
8 February 1995
Introduced
Sponsor introductory remarks on measure. (CR E304)
Source: IntroReferral
8 February 1995
Introduced
Introduced in House
Source: IntroReferral
11 July 1995
Committee
Committee Hearings Held.
Source: Committee
12 July 1995
Committee
Committee Hearings Held.
Source: Committee

Votes

No vote records are attached yet.

Versions

Introduced in House · 8 February 1995 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 8 February 1995
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Introduced in House (PDF)
Introduced in House · EN · 8 February 1995
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Introduced in House
summary · EN · 8 February 1995
Open at official source
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Related records

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Sources

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

Official source: https://www.congress.gov/bill/104th-congress/house-bill/864
Open data entity: https://api.congress.gov/v3/bill/104/hr/864
us · 104-hr-864 · source updated 21 August 2025