S. 1674 (104th): A bill to amend the Internal Revenue Code of 1986 to expand the applicability of the first-time farmer exception.


Apr 16, 1996
104th Congress, 1995–1996

Died in a previous Congress

This bill was introduced on April 16, 1996, in a previous session of Congress, but was not enacted.


Charles “Chuck” Grassley
Senator from Iowa


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Last Updated: Apr 16, 1996
Length: 2 pages

About the bill

Summary (CRS)
4/16/1996--Introduced.Amends the Internal Revenue Code to treat the acquisition by a first-time farmer of land or personal property from a related person as not being an acquisition from a related ...

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Related Bills

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H.R. 3251 (identical)

Referred to Committee
Last Action: Apr 16, 1996

What is a bill?

The “S.” in “S. 1674” means this is a Senate bill in the United States Congress. A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

The bill’s title was written by its sponsor.


Apr 16, 1996


5 cosponsors (3D, 2R) (show)
Committee Assignments

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There have been no votes related to this bill.

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Primary Source

THOMAS.gov (The Library of Congress)

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