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  <version>3.0.0</version>
  <bill>
    <number>1994</number>
    <updateDate>2023-01-11T20:36:00Z</updateDate>
    <updateDateIncludingText>2023-01-11T20:36:00Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2007-08-03</introducedDate>
    <congress>110</congress>
    <committees>
      <item>
        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
        <activities>
          <item>
            <name>Referred to</name>
            <date>2007-08-03T21:25:19Z</date>
          </item>
        </activities>
      </item>
    </committees>
    <relatedBills>
      <item>
        <title>Save the Family Farm and Ranch Act of 2007</title>
        <congress>110</congress>
        <number>1929</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-04-18</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
          <item>
            <type>Related bill</type>
            <identifiedBy>CRS</identifiedBy>
          </item>
        </relationshipDetails>
      </item>
    </relatedBills>
    <actions>
      <item>
        <actionDate>2007-08-03</actionDate>
        <committees>
          <item>
            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2007-08-03</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>S001163</bioguideId>
        <fullName>Sen. Salazar, Ken [D-CO]</fullName>
        <firstName>Ken</firstName>
        <lastName>Salazar</lastName>
        <party>D</party>
        <state>CO</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>R000307</bioguideId>
        <fullName>Sen. Roberts, Pat [R-KS]</fullName>
        <firstName>PAT</firstName>
        <lastName>ROBERTS</lastName>
        <party>R</party>
        <state>KS</state>
        <sponsorshipDate>2007-08-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>F000062</bioguideId>
        <fullName>Sen. Feinstein, Dianne [D-CA]</fullName>
        <firstName>Dianne</firstName>
        <lastName>Feinstein</lastName>
        <party>D</party>
        <state>CA</state>
        <sponsorshipDate>2007-08-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>C000880</bioguideId>
        <fullName>Sen. Crapo, Mike [R-ID]</fullName>
        <firstName>Mike</firstName>
        <lastName>Crapo</lastName>
        <party>R</party>
        <state>ID</state>
        <sponsorshipDate>2007-08-03</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Agriculture and Food</name>
        </item>
        <item>
          <name>Estate tax</name>
        </item>
        <item>
          <name>Families</name>
        </item>
        <item>
          <name>Family farms</name>
        </item>
        <item>
          <name>Farm lands</name>
        </item>
        <item>
          <name>Land transfers</name>
        </item>
        <item>
          <name>Public Lands and Natural Resources</name>
        </item>
        <item>
          <name>Tax exclusion</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2007-08-03</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2007-08-24T14:47:01Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to exclude from the gross estate of a decedent the value of farmland used by an heir of the decedent for farming purposes. Imposes a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use it for farming purposes. </p>]]></text>
      </summary>
    </summaries>
    <title>A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.</title>
    <titles>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to exempt certain farmland from the estate tax.</title>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2007-08-03T04:00:00Z</date>
        <formats>
          <item>
            <url>https://www.govinfo.gov/content/pkg/BILLS-110s1994is/xml/BILLS-110s1994is.xml</url>
          </item>
        </formats>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2007-08-03</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
    </latestAction>
  </bill>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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