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Titles (6)

Short Titles

Short Titles as Enacted

Payment-in-Kind Tax Treatment Act of 1983

Short Titles - House of Representatives

Short Titles as Passed House

Payment-in-Kind Tax Treatment Act of 1983

Short Titles as Reported to House

Payment-in-Kind Tax Treatment Act of 1983

Short Titles - Senate

Short Titles as Passed Senate

Agricultural Land Division Tax Treatment Act of 1983

Official Titles

Official Title as Enacted

An act relating to the treatment for income and estate tax purposes of commodities received under 1983 payment-in-kind programs, and for other purposes.

Official Titles - House of Representatives

Official Title as Introduced

A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program of any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under section 2032A of such Code.


Actions Overview (9)

Date Actions Overview
03/11/1983Became Public Law No: 98-4.
03/11/1983Signed by President.
03/11/1983Presented to President.
03/10/1983Resolving differences -- Senate actions: Senate agreed to the House amendment to the Senate amendment. By Voice Vote.
03/09/1983Resolving differences -- House actions: House agreed to Senate Amendments with an Amendment by Unanimous Consent.
03/08/1983Passed/agreed to in Senate: Passed Senate in lieu of S. 690 with an amendment by Voice Vote.
03/08/1983Passed/agreed to in House: Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).
03/02/1983Reported to House (Amended) by House Committee on Ways and Means. Report No: 98-14.
02/07/1983Introduced in House

All Actions (24)

Date Chamber All Actions
03/11/1983Became Public Law No: 98-4.
03/11/1983Signed by President.
03/11/1983HousePresented to President.
03/10/1983SenateMeasure Signed in Senate.
03/10/1983SenateSenate agreed to the House amendment to the Senate amendment. By Voice Vote.
03/09/1983HouseHouse agreed to Senate Amendments with an Amendment by Unanimous Consent.
03/08/1983SenatePassed Senate in lieu of S. 690 with an amendment by Voice Vote.
03/08/1983SenateReceived in the Senate, read twice and laid before the Senate.
03/08/1983HousePassed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).
03/08/1983HouseCalled up by House Under Suspension of Rules.
03/08/1983SenateS.Up.Amdt.25 Proposed amendment SU 25 withdrawn in Senate.
03/08/1983SenateS.Up.Amdt.24 Amendment SU 24 agreed to in Senate by Voice Vote.
03/08/1983SenateS.Up.Amdt.24 Proposed by Senator Grassley. Substituting Senate language relative to the payment-in-kind (PIK) program.
03/08/1983SenateS.Up.Amdt.25 Proposed by Senator Kasten to Amendment SU 24. To repeal the withholding of tax from interest and dividends and to require statements to be filed by the taxpayer with respect to interest dividends, and patronage dividends.
03/02/1983HousePlaced on Union Calendar No: 9.
03/02/1983HouseReported to House (Amended) by House Committee on Ways and Means. Report No: 98-14.
03/01/1983HouseOrdered to be Reported (Amended).
Action By: Committee on Ways and Means
03/01/1983HouseCommittee Consideration and Mark-up Session Held.
Action By: Committee on Ways and Means
02/23/1983HouseForwarded by Subcommittee to Full Committee (Amended).
Action By: House Ways and Means Subcommittee on Select Revenue Measures
02/23/1983HouseSubcommittee Consideration and Mark-up Session Held.
Action By: House Ways and Means Subcommittee on Select Revenue Measures
02/23/1983HouseSubcommittee Hearings Held.
Action By: House Ways and Means Subcommittee on Select Revenue Measures
02/15/1983HouseReferred to Subcommittee on Select Revenue Measures.
Action By: Committee on Ways and Means
02/07/1983HouseReferred to House Committee on Ways and Means.
02/07/1983HouseIntroduced in House

Cosponsors (77)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Bedell, Berkley W. [D-IA-6]* 02/07/1983
Rep. Stenholm, Charles W. [D-TX-17]* 02/07/1983
Rep. Durbin, Richard J. [D-IL-20]* 02/07/1983
Rep. English, Glenn [D-OK-6]* 02/07/1983
Rep. Volkmer, Harold L. [D-MO-9]* 02/07/1983
Rep. Daschle, Thomas A. [D-SD-At Large]* 02/07/1983
Rep. Anthony, Beryl, Jr. [D-AR-4]* 02/07/1983
Rep. Hance, Kent R. [D-TX-19]* 02/07/1983
Rep. Smith, Neal Edward [D-IA-4]* 02/07/1983
Rep. Foley, Thomas S. [D-WA-5]* 02/07/1983
Rep. Dorgan, Byron L. [D-ND-At Large] 02/17/1983
Rep. Dingell, John D. [D-MI-16] 02/17/1983
Rep. Glickman, Dan [D-KS-4] 02/17/1983
Rep. Hightower, Jack E. [D-TX-13] 02/17/1983
Rep. Jones, Ed [D-TN-8] 02/17/1983
Rep. Slattery, Jim [D-KS-2] 02/17/1983
Rep. Penny, Timothy J. [D-MN-1] 02/17/1983
Rep. Huckaby, Thomas J. (Jerry) [D-LA-5] 02/17/1983
Rep. Williams, Pat [D-MT-1] 02/17/1983
Rep. Wolpe, Howard E. [D-MI-3] 02/17/1983
Rep. Crane, Daniel B. [R-IL-19] 02/17/1983
Rep. Sabo, Martin Olav [D-MN-5] 02/17/1983
Rep. Tallon, Robert M. (Robin) [D-SC-6] 02/17/1983
Rep. McHugh, Matthew F. [D-NY-28] 02/17/1983
Rep. Goodling, William F. [R-PA-19] 02/17/1983
Rep. Coelho, Anthony Lee [D-CA-15] 02/17/1983
Rep. Evans, Lane [D-IL-17] 02/17/1983
Rep. Wyden, Ron [D-OR-3] 02/17/1983
Rep. Ford, Harold E. [D-TN-9] 02/17/1983
Rep. Thomas, Lindsay [D-GA-1] 02/17/1983
Rep. Watkins, Wes [D-OK-3] 02/17/1983
Rep. Hatcher, Charles [D-GA-2] 02/17/1983
Rep. Brooks, Jack B. [D-TX-9] 02/17/1983
Rep. Sunia, Foto I. F. [D-AS-At Large] 02/17/1983
Rep. Ottinger, Richard L. [D-NY-20] 02/17/1983
Rep. Dowdy, Wayne [D-MS-4] 02/17/1983
Rep. Oberstar, James L. [D-MN-8] 02/17/1983
Rep. Skelton, Ike [D-MO-4] 02/17/1983
Rep. Simon, Paul [D-IL-22] 02/17/1983
Rep. Kindness, Thomas N. [R-OH-8] 02/17/1983
Rep. Roemer, Buddy [D-LA-4] 02/17/1983
Rep. Olin, James R. [D-VA-6] 02/17/1983
Rep. Staggers, Harley O., Jr. [D-WV-2] 02/17/1983
Rep. Hall, Sam B., Jr. [D-TX-1] 02/17/1983
Rep. Pickle, J. J. [D-TX-10] 02/17/1983
Rep. Roe, Robert A. [D-NJ-8] 02/23/1983
Rep. Weaver, James H. [D-OR-4] 02/23/1983
Rep. Sisisky, Norman [D-VA-4] 02/23/1983
Rep. Chappell, Bill, Jr. [D-FL-4] 02/23/1983
Rep. Albosta, Donald J. [D-MI-10] 02/23/1983
Rep. Synar, Mike [D-OK-2] 02/23/1983
Rep. Fuqua, Don [D-FL-2] 02/23/1983
Rep. Sharp, Philip R. [D-IN-2] 02/23/1983
Rep. Aspin, Les [D-WI-1] 02/23/1983
Rep. Hamilton, Lee H. [D-IN-9] 02/23/1983
Rep. Rowland, J. Roy [D-GA-8] 02/23/1983
Rep. Jeffords, James M. [R-VT-At Large] 02/23/1983
Rep. Bereuter, Doug [R-NE-1] 02/23/1983
Rep. Holt, Marjorie S. [R-MD-4] 02/23/1983
Rep. Roberts, Pat [R-KS-1] 02/23/1983
Rep. Kastenmeier, Robert W. [D-WI-2] 02/23/1983
Rep. McNulty, James F., Jr. [D-AZ-5] 02/23/1983
Rep. Hubbard, Carroll, Jr. [D-KY-1] 02/23/1983
Rep. Traxler, Bob [D-MI-8] 02/23/1983
Rep. Smith, Virginia [R-NE-3] 02/23/1983
Rep. Patman, William N. [D-TX-14] 02/23/1983
Rep. Boner, William H. [D-TN-5] 02/23/1983
Rep. Gore, Albert, Jr. [D-TN-6] 02/23/1983
Rep. Barnard, Doug, Jr. [D-GA-10] 03/01/1983
Rep. Hunter, Duncan [R-CA-45] 03/01/1983
Rep. Spratt, John M., Jr. [D-SC-5] 03/01/1983
Rep. Smith, Robert [R-OR-2] 03/01/1983
Rep. Leach, James A. [R-IA-1] 03/02/1983
Rep. Tauke, Thomas Joseph [R-IA-2] 03/02/1983
Rep. Evans, Cooper [R-IA-3] 03/02/1983
Rep. Gramm, Phil [D-TX-6] 03/02/1983
Rep. Fazio, Vic [D-CA-4] 03/02/1983

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means02/07/1983 Referred to
03/01/1983 Markup by
03/02/1983 Reported by H.Rept 98-14
House Ways and Means Subcommittee on Select Revenue Measures02/15/1983 Referred to
02/23/1983 Hearings by
02/23/1983 Markup by
02/23/1983 Reported by

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Latest Summary (5)

There are 5 summaries for H.R.1296. View summaries

Shown Here:
House agreed to Senate amendment with amendment (03/09/1983)

(House agreed to Senate amendment with an amendment)

Payment-in-Kind Tax Treatment Act of 1983 - Amends the Internal Revenue Code to permit farmers who participate in a 1983 payment-in-kind program to treat commodities received under such program as income in the year of sale rather than in the year of receipt. Provides that farm land diverted under a 1983 payment-in-kind program shall be treated as used in a farming business for purposes of the estate tax special use valuation. Treats such income as farm income for all tax purposes including the social security tax. Limits such tax treatment to only those crops which would normally be harvested or planted on or before December 31, 1983.

Requires the Secretary of the Treasury to submit to the Congress by September 1, 1983, a study of the effects of the payment-in-kind program and its tax treatment.

Restricts eligibility for such treatment to those who own farm land as of February 23, 1983, or those who received such land through: (1) inheritance; (2) gift from a person who held such land as such date; or (3) gift or purchase from a family member who held such land as of such date.