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- S.792
S.792: A bill to amend the Internal Revenue Code of 1986 to provide that certain cash rentals of farmland will not cause recapture of special estate tax valuation.
About This Bill
- This bill was introduced in the 105th Congress
- This bill is primarily about taxation
- Introduced May 22, 1997
- Latest Major Action May 22, 1997
- See the one similar bills introduced in other congresses.
Bill Sponsor
Bill Cosponsors
3 (All Democrats)
Bill Summary
Amends the Internal Revenue Code to provide that cash rental of farmland to a member of the decedent's family for a qualified use will not cause recapture of the special estate tax valuation.
(Source: Library of Congress)
Bill Actions
| Date | Description |
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Sponsor introductory remarks on measure.
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Read twice and referred to the Committee on Finance.
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| May 22, 1997 |
Introduced in the Senate by Thomas A. Daschle (D-S.D.) |