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



Read Text »
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 ... Read more >

The bill’s title was written by its sponsor.


Apr 16, 1996

This is the first step in the legislative process.

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


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

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 3251 (identical)

Referred to Committee
Last Action: Apr 16, 1996

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Primary Source

THOMAS.gov (The Library of Congress)

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