United States · Bill · S
S. 105 (104th)
A bill to amend the Internal Revenue Code of 1986 to provide that certain cash rentals of farmland will not cause recapture of special estate tax valuation.
Introduced
4 January 1995
Last action
7 June 1995 · Committee
Status
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 104-89.
Sponsors
Sen. Daschle, Thomas A. [D-SD], Sen. Conrad, Kent [D-ND], Sen. Dorgan, Byron L. [D-ND], Sen. Kassebaum, Nancy Landon [R-KS], Sen. Baucus, Max [D-MT], Sen. Exon, J. James [D-NE], Sen. Kerrey, J. Robert [D-NE], Sen. Pressler, Larry [R-SD]
Subjects
Taxation
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family for a qualified use will not cause recapture of the special estate tax valuation.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
4 January 1995
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
4 January 1995
Introduced
Sponsor introductory remarks on measure. (CR S340-341)
Source: IntroReferral
4 January 1995
Introduced
Introduced in Senate
Source: IntroReferral
7 June 1995
Committee
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 104-89.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 4 January 1995 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 4 January 1995
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 January 1995
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Leesvertaling
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Introduced in Senate
summary · EN · 4 January 1995
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Daschle, Thomas A. [D-SD] · D · Sponsor
- Sen. Conrad, Kent [D-ND] · D · Sponsor
- Sen. Dorgan, Byron L. [D-ND] · D · Sponsor
- Sen. Kassebaum, Nancy Landon [R-KS] · R · Sponsor
- Sen. Baucus, Max [D-MT] · D · Sponsor
- Sen. Exon, J. James [D-NE] · D · Cosponsor
- Sen. Kerrey, J. Robert [D-NE] · D · Cosponsor
- Sen. Pressler, Larry [R-SD] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/104th-congress/senate-bill/105
- Open data entity: https://api.congress.gov/v3/bill/104/s/105
- us · 104-s-105 · source updated 14 January 2025