Expressing the sense of the Congress relating to an amendment to the Internal Revenue Code of 1954 excluding the discharge of qualified agricultural indebtedness from cancellation of indebtedness income.

[AI summary unavailable — showing source text] Expresses the sense of the Congress that the Congress will consider, at the earliest opportunity, an amendment to the Internal Revenue Code excluding the discharge of qualified agricultural indebtedness from cancellation of indebtedness income in order to remove the disincentives to renegotiation of certain agricultural debts.…