3.0.0 3664 2023-01-11T13:21:42Z 2023-01-11T13:21:42Z Senate S S 2010-07-28 111 ssfi00 Finance Committee Senate Standing Referred to 2010-07-28T21:16:59Z 111 173 HR 2009-01-06 Referred to the House Committee on Ways and Means. Related bill CRS 111 3524 HR 2009-07-31 Referred to the House Committee on Ways and Means. Related bill CRS 111 5475 HR 2010-06-07 Referred to the Subcommittee on Health. Related bill CRS 2010-07-28 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2010-07-28 Sponsor introductory remarks on measure. (CR S6440-6441) IntroReferral B00100 9 Library of Congress 2010-07-28 Introduced in Senate IntroReferral 10000 9 Library of Congress F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA N C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2010-07-28 True U000038 Sen. Udall, Mark [D-CO] MARK UDALL D CO 2010-07-28 True B001267 Sen. Bennet, Michael F. [D-CO] Michael Bennet D CO 2010-07-28 True B000711 Sen. Boxer, Barbara [D-CA] BARBARA BOXER D CA 2010-07-28 True N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2010-09-23 False Taxation Contracts and agency Farmland Land transfers Land use and conservation Transfer and inheritance taxes Taxation

00 2010-07-28 Introduced in Senate 2010-08-20T15:21:57Z Family Farm Estate Tax Deferral Act of 2010 - Amends the Internal Revenue Code to: (1) exclude from the value of a decedent's gross estate farmland used by the decedent or a member of the decedent's family for farming purposes for periods aggregating five years or more during the eight-year period ending on the date of the decedent's death; (2) impose a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use such farmland for farming purposes; and (3) increase the limitation on the estate tax exclusion for land subject to a qualified conservation easement to $5 million and the percentage of the value of such land that is excludable.

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Display Title Official Title as Introduced Introduced in Senate IS Short Titles as Introduced Introduced in Senate 2010-07-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-111s3664is/xml/BILLS-111s3664is.xml 2010-07-28 Read twice and referred to the Committee on Finance. text/xml EN 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. Congressional Research Service, Library of Congress 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.