U.S. Congress - H.R.96 Save Family-Owned Farms and Small Businesses Act of 2009
H.R.96 - Save Family-Owned Farms and Small Businesses Act of 2009
To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. view all titles (2)
All Bill Titles
- Short: Save Family-Owned Farms and Small Businesses Act of 2009 as introduced.
- Official: To amend the Internal Revenue Code of 1986 to increase the maximum reduction in estate tax value for farmland and other special use property, to restore and increase the estate tax deduction for family-owned business interests, and for other purposes. as introduced.
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Official Summary
1/6/2009--Introduced.Save Family-Owned Farms and Small Businesses Act of 2009 - Amends the Internal Revenue Code to: (1) increase to $1.85 million the maximum reduction amount for alternative valuations of farmland and other business property for estate tax purposes; and (2) restore afterOfficial Summary
1/6/2009--Introduced.Save Family-Owned Farms and Small Businesses Act of 2009 - Amends the Internal Revenue Code to:(1) increase to $1.85 million the maximum reduction amount for alternative valuations of farmland and other business property for estate tax purposes; and
(2) restore after 2009 the estate tax deduction for family-owned business interests and increase such deduction to $2 million. Allows annual inflation adjustments to such increased amounts after 2010.
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