S 93
Family Farmer and Rancher Tax Fairness Act of 2023
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Bill overview
This bill, the Family Farmer and Rancher Tax Fairness Act of 2023, aims to provide tax relief to farmers and ranchers facing financial hardship. It excludes payments received for debt relief and to remedy past discrimination from being considered taxable income. This exclusion applies to payments related to the American Rescue Plan Act and other specific programs. The bill also clarifies how these exclusions affect partnerships and S corporations.
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