United States · Bill · S
S. 1674 (104th)
A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.
Introduced
16 April 1996
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to treat the acquisition by a first-time farmer of land or personal property from a related person as not being an acquisition from a related person. Modifies the definition of "substantial farmland."
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 16 April 1996
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 April 1996
Introduced in Senate
summary · EN · 16 April 1996
Sponsors
No sponsors or actors listed by the source.
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/senate-bill/1674
- Open data entity: https://api.congress.gov/v3/bill/104/s/1674