S. 1316 · 108th Congress

Conservation Reserve Program Tax Fairness Act of 2003

Stage
In committee
Introduced
2003-06-24
Latest action
2003-06-24 · Introduced in Senate

Summary

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.