H.R. 4073 · 108th Congress
To amend the Internal Revenue Code of 1986 to treat payments under the Conservation Reserve Program as rentals from real estate.
- Stage
- In committee
- Sponsor
- Jerry Moran
- Introduced
- 2004-03-30
- Latest action
- 2004-03-30 · Introduced in House
Summary
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.