H.R.441: To amend the Internal Revenue Code of 1986 to provide a one-time exclusion of gain from the sale of farmland to a beginning farmer.

About This Bill

Bill Summary

Amends the Internal Revenue Code to provide a one-time exclusion of gain from the sale of farmland by a taxpayer who has attained the age of 55 to a beginning farmer.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Jan. 9, 1995

Introduced in the House by James Ross Lightfoot (R-Iowa)

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