United States · Bill · S
S. 1994 (110th)
A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.
Introduced
3 August 2007
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Amends the Internal Revenue Code to exclude from the gross estate of a decedent the value of farmland used by an heir of the decedent for farming purposes. Imposes a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use it for farming purposes.
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 · 3 August 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 3 August 2007
Introduced in Senate
summary · EN · 3 August 2007
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/110th-congress/senate-bill/1994
- Open data entity: https://api.congress.gov/v3/bill/110/s/1994