There is one summary for S.1901. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (11/17/2011)

American Family Farm and Ranchland Protection Act of 2011 - Amends the Internal Revenue Code to increase to $5 million the limitation on the estate tax exclusion for land subject to a qualified conservation easement and to increase the percentage of the value of such land that is excludable.