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United States · Bill · S

S. 47 (115th)

Protect Family Farms and Businesses Act

referredUnited States· United States Congress· EN

Introduced

5 January 2017

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

5 December 2025

Summary

Protect Family Farms and Businesses Act This bill prohibits proposed Internal Revenue Service regulations published on August 4, 2016, relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes from taking effect. The bill prohibits funds from being used to finalize, implement, administer, or enforce the proposed regulations or any substantially similar regulations.

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Documents

3 official files

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Sources

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