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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.

openUnited States· United States Congress· EN

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

Taxation

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

  1. 4 January 1995

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 4 January 1995

    Introduced

    Sponsor introductory remarks on measure. (CR S340-341)

    Source: IntroReferral

  3. 4 January 1995

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 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

Documents

3 official files

Introduced in Senate (text)

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Leesvertaling

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 4 January 1995

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 4 January 1995

    ViewDownloadOpen at official source

    Leesvertaling

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  • Introduced in Senate

    summary · EN · 4 January 1995

    Open at official source

    Leesvertaling

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Sponsors

Related records

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Sources

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