To amend the Internal Revenue Code of 1986 to prevent recapture of the special estate tax valuation benefit when a qualified heir rents on a net cash basis to another family member.
Family Farm Inheritance Tax Relief Act - Amends the Internal Revenue Code with respect to estate tax valuation to allow a qualified heir to rent the property to a member of the heir's family on a net cash basis.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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