PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in House · Jan 4, 1995
Family Farm Protection Act - Amends the Internal Revenue Code to exclude from the gross estate, for estate tax purposes, the value of certain land subject to a qualified conservation easement (reduced by the amount of any indebtedness secured by such land). Includes in the gross estate the value of each development right retained by the donor in the conveyance of the easement. Makes such tax due on a date certain after the disposition of such property. Provides that such land subject to the exclusion will have a carryover basis for purposes of determining gain or loss. Excludes from the gift tax transfers by gift of land subject to a qualified conservation easement. Excludes from gross income gain from the sale or exchange of eligible farmland that is subject to a qualified covenant which does not permit any use of such farmland for purposes other than as farmland.
People & committees
Rep. Walker, Robert S. [R-PA-16] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 21, 2025. Consult Congress.gov for the current record.
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