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S 495
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program if any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under section 2032A of such code.

Introduced Feb 16, 1983

Latest action (Feb 28, 1983) Subcommittee on Oversight of the IRS. Hearings held. Hearings printed: S.Hrg. 98-128.

Referred to
Oversight of the Internal Revenue Service Subcommittee Finance Committee
Policy area
Agriculture and Food
Issues
Economy & Taxes
Legislative subjects (15)
AccountingAcreage allotmentsAgricultural creditAgricultural price supportsAgricultural subsidiesAgriculture and Rural AffairsEstate taxFamily farmsFarm production quotasFarmsIncome taxPayment-in-kind programTaxationTax deferralValuation

Sponsor (1)

Actions (5)
  1. Feb 28, 1983 Subcommittee on Oversight of the IRS. Hearings held. Hearings printed: S.Hrg. 98-128. · senate
  2. Feb 28, 1983 Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 98-128. · senate
  3. Feb 22, 1983 Committee on Finance requested executive comment from OMB, Treasury Department, Agriculture Department. · senate
  4. Feb 16, 1983 Read twice and referred to the Committee on Finance. · senate
  5. Feb 16, 1983 Introduced in Senate

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • S 446 — A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of agricultural commodities received under a payment-in-kind program (shares 14 subjects)
  • HR 3437 — Tobacco Market Transition Act (shares 5 subjects)
  • HR 6904 — Omnibus Reconciliation Act of 1982 (shares 5 subjects)
  • HR 3867 — LEAF Act (shares 4 subjects)
  • S 2305 — Long-Term Care Assistance Act of 1988 (shares 3 subjects)
  • HR 3937 — Rural Small Business Fairness Act of 1988 (shares 3 subjects)
  • S 1403 — Rural Recovery and Revitalization Act (shares 3 subjects)
  • HR 4565 — Agricultural Efficiency and Equity Act of 1983 (shares 3 subjects)

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