[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2421 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2421

To provide for the permanent extension of income averaging for farmers.


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                   IN THE SENATE OF THE UNITED STATES

                             July 31, 1998

  Mr. Conrad introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
To provide for the permanent extension of income averaging for farmers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. PERMANENT EXTENSION OF INCOME AVERAGING FOR FARMERS.

    Section 933(c) of the Taxpayer Relief Act of 1997 is amended by 
striking ``after December 31, 1997, and before January 1, 2001'' and 
inserting ``after December 31, 1996''.
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