HR 86 · 105th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.

Introduced 1997-01-07· Sponsored by Rep. Smith, Nick [R-MI-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1997-01-07)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to temporarily permit two-year averaging of farm income.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

7 Democrats13 Republicans
Rep. Smith, Robert [R-OR-2]OR
Rep. Stenholm, Charles W. [D-TX-17]TX
Rep. Skeen, Joe [R-NM-2]NM
Rep. Barcia, James A. [D-MI-5]MI
Rep. Barrett, Thomas M. [D-WI-5]WI
Rep. Boehner, John A. [R-OH-8]OH
Rep. Evans, Lane [D-IL-17]IL
Rep. Hostettler, John N. [R-IN-8]IN
Rep. Norwood, Charles W. [R-GA-10]GA
Rep. Pomeroy, Earl [D-ND-At Large]ND
Rep. Stabenow, Debbie [D-MI-8]MI
Rep. Combest, Larry [R-TX-19]TX
Rep. McHugh, John M. [R-NY-24]NY
Rep. Weller, Jerry [R-IL-11]IL
Rep. Solomon, Gerald B. H. [R-NY-22]NY
Rep. Pombo, Richard W. [R-CA-11]CA
Rep. Boswell, Leonard L. [D-IA-3]IA
Rep. Chambliss, Saxby [R-GA-8]GA
Rep. Latham, Tom [R-IA-5]IA
Rep. Blunt, Roy [R-MO-7]MO