To amend the Internal Revenue Code of 1986 to provide that certain cash rents will not result in the recapture of the benefits of the special estate tax valuation rules for certain farm and other real property.
Farm Estate Fairness 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.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line