H.R.4641: To amend the Internal Revenue Code of 1986 to defer certain prepaid farm expenses incurred by reason of a change in business operations attributable to the enactment of the Agricultural Market Transition Act.

About This Bill

  • This bill was introduced in the 105th Congress
  • This bill is primarily about congress
  • Introduced Sept. 25, 1998
  • Latest Major Action Sept. 25, 1998

Bill Sponsor

Bill Summary

Amends the Internal Revenue Code to revise the definition of a qualified farm-related taxpayer, with respect to provisions concerning limitations on deductions for certain farming expenses, to take into account changes in business operations attributable to enactment of the Agricultural Market Transition Act.

(Source: Library of Congress)

Bill Actions

Date Description
Referred to the House Committee on Ways and Means.
Sept. 25, 1998

Introduced in the House by Nick Smith (R-Mich.)

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