PlainBillCongress, translated.Legislation. Context. Public interest.Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Congressional Research Service
Version 00 · Introduced in Senate · May 4, 1993
Family Farm Retirement Equity Act of 1993 - Amends the Internal Revenue Code with respect to nontaxable exchanges to allow the rollover of gain from the sale of a qualified farm asset into one or more individual retirement plans, to be known as asset rollover accounts. Denies an itemized deduction for contributions to such accounts and sets forth contribution limitations. Provides that rollover contributions to an asset rollover account may be made only from other such accounts. Sets forth reporting requirements for individuals making contributions to such accounts and taxes excess contributions.
People & committees
Sen. Kohl, Herb [D-WI] · D–WI
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Subcommittee on Energy and Agricultural Taxation. Hearings held. Hearings printed: S.Hrg. 103-1025.
Read twice and referred to the Committee on Finance.
Sponsor introductory remarks on measure. (CR S5457)
Introduced in Senate
Primary sources
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Source last updated: Aug 26, 2025. Consult Congress.gov for the current record.
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