PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · Nov 4, 1999
Farmer Tax Relief Act of 1999 - Amends the Internal Revenue Code to permit an individual engaged in an eligible farming business a limited deduction for amounts paid into a Farm and Ranch Risk Management Account which is defined as a trust, meeting specified requirements, created for the exclusive benefit of such individual .Sets forth various tax incentives for farmers and small businesses, including: (1) an increased deduction for health insurance of the self-employed; (2) an increased estate and gift tax credit; and (3) the exemption of certain unincorporated farm income from the alternative minimum tax.Amends the Consolidated Farm and Rural Development Act, the Federal Agricultural Improvement and Reform Act of 1996, and the Rural Development Act of 1972 to, respectively: (1) give priority to projects that encourage the creation of farmer-owned facilities that process value-added agricultural products; (2) permit the use of funds from the Fund for Rural America to provide technical assistance for any authorized rural development activity; and (3) permit extension programs to provide specified education and technical assistance to small- and medium-sized farmers.
People & committees
Sen. Grams, Rod [R-MN] · R–MN
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S13979-13981)
Introduced in Senate
Primary sources
Text links open the official source. We currently store references to these documents.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Aug 20, 2025. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze S.1861 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine S.1861 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine S.1861 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine S.1861 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.