[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4212 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H.R. 4212

 To amend the Internal Revenue Code of 1986 to exclude payments under 
     the conservation reserve program from net earnings from self-
                              employment.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 6, 2000

  Mr. Minge introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exclude payments under 
     the conservation reserve program from net earnings from self-
                              employment.

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

SECTION 1. EXCLUSION OF CONSERVATION RESERVE PROGRAM PAYMENTS FROM NET 
              EARNINGS FROM SELF-EMPLOYMENT.

    (a) In General.--Subsection (a) of section 1402 of the Internal 
Revenue Code of 1986 (defining net earnings from self-employment) is 
amended by striking ``and'' at the end of paragraph (14), by striking 
the period at the end of paragraph (15) and inserting ``; and'', and by 
inserting after paragraph (15) the following new paragraph:
            ``(16) there shall be excluded amounts received as payments 
        under the conservation reserve program carried out under 
        subchapter B of chapter 1 of subtitle D of title XII of the 
        Food Security Act of 1985 (16 U.S.C. 3831 et seq.).''.
    (b) Conforming Amendment.--Section 211(a) of the Social Security 
Act is amended by striking ``; and'' at the end of paragraph (14), 
striking the period and inserting ``; and'' at the end of paragraph 
(15), and inserting after paragraph (15) the following new paragraph:
            ``(16) There shall be excluded amounts received as payments 
        under the conservation reserve program carried out under 
        subchapter B of chapter 1 of subtitle D of title XII of the 
        Food Security Act of 1985 (16 U.S.C. 3831 et seq.).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to payments received before, on, or after the date of the 
enactment of this Act.
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