A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of leases between family members for purposes of the special estate tax valuation of certain farm, etc., real property.

Amends the Internal Revenue Code to provide that an heir may rent his or her interest in a farm to a family member who is a qualifying heir on either a cash or crop-share basis without risking the loss of that farm property qualifying for the special use valuation for estate tax purposes.