There is one summary for S.1316. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/24/2003)

Conservation Reserve Program Tax Fairness Act of 2003 - Amends the Internal Revenue Code to treat conservation reserve program payments as real estate rentals and thus excluded from consideration in self-employment net earnings.

Amends the Social Security Act to treat such payments similarly for purposes of old, age, survivors, and disability insurance (OASDI) benefits.