I 
111TH CONGRESS 
2D SESSION 
H. R. 5475 
To amend the Internal Revenue Code of 1986 to exempt certain farmland 
from the estate tax, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 28, 2010 
Mr. THOMPSON of California (for himself, Mr. SALAZAR, Mr. MCCARTHY of 
California, Mr. BLUMENAUER, Mr. CARDOZA, Mr. COSTA, Mr. FARR, Mr. 
MANZULLO, Mr. ELLSWORTH, Mrs. CAPPS, Mr. KRATOVIL, Mr. 
CUELLAR, Mr. KIND, Ms. ESHOO, Mr. RADANOVICH, Mr. CONAWAY, Mr. 
GARAMENDI, Mr. BERRY, Ms. MATSUI, Ms. HERSETH SANDLIN, Mr. 
SIMPSON, and Mr. MINNICK) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to exempt 
certain farmland from the estate tax, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Family Farm Estate 
Tax Relief Act of 2010’’. 
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SEC. 2. EXCLUSION FROM GROSS ESTATE OF CERTAIN 
FARMLAND SO LONG AS FARMLAND USE 
CONTINUES. 
(a) IN GENERAL.—Part III of subchapter A of chap-
ter 11 of the Internal Revenue Code of 1986 (relating to 
gross estate) is amended by inserting after section 2033 
the following new section: 
‘‘SEC. 2033A. EXCLUSION OF CERTAIN FARMLAND SO LONG 
AS USE AS FARMLAND CONTINUES. 
‘‘(a) IN GENERAL.—In the case of an estate of a de-
cedent to which this section applies, the value of the gross 
estate shall not include the adjusted value of qualified 
farmland included in the estate. 
‘‘(b) ESTATES TO WHICH SECTION APPLIES.—This 
section shall apply to an estate if— 
‘‘(1) the executor elects the application of this 
section and files an agreement referred to in section 
2032A(d)(2), and 
‘‘(2) the decedent was (at the date of the dece-
dent’s death) a citizen or resident of the United 
States. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) QUALIFIED FARMLAND.—The term ‘quali-
fied farmland’ means any real property which— 
‘‘(A) is located in the United States, 
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‘‘(B) is used as a farm for farming pur-
poses (within the meaning of section 2032A(e)), 
‘‘(C) was acquired from or passed from the 
decedent to a qualified heir of the decedent and 
which, on the date of the decedent’s death, was 
being so used by the decedent or a member of 
the decedent’s family, and 
‘‘(D) is property designated in the agree-
ment filed under subsection (b)(1). 
‘‘(2) OTHER TERMS.—Any other term used in 
this section which is also used in section 2032A shall 
have the same meaning given such term by section 
2032A. 
‘‘(d) TAX TREATMENT OF DISPOSITIONS AND FAIL-
URES TO USE FOR FARMING PURPOSES.— 
‘‘(1) IMPOSITION OF RECAPTURE TAX.—If, at 
any time after the decedent’s death and before the 
death of the qualified heir— 
‘‘(A) the qualified heir disposes of any in-
terest in qualified farmland (other than by a 
disposition to a member of his family), or 
‘‘(B) the qualified heir ceases to use the 
real property which was acquired (or passed) 
from the decedent as a farm for farming pur-
poses, 
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then, there is hereby imposed a recapture tax. 
‘‘(2) AMOUNT OF RECAPTURE TAX, ETC.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), rules similar to the rules of 
section 2032A(c) (other than paragraph (2)(E) 
thereof) with respect to the additional estate 
tax shall apply for purposes of this subsection 
with respect to the recapture tax. 
‘‘(B) ADJUSTMENT OF RECAPTURE TAX TO 
REFLECT
INCREASE
IN
VALUE
OF
FARM-
LAND.—The amount of the recapture tax other-
wise determined under rules described in sub-
paragraph (A) shall be increased by the per-
centage (if any) by which the value of the inter-
est in the qualified farmland at the time of the 
imposition of such tax is greater than the ad-
justed value of such farmland included in the 
estate. 
‘‘(e) APPLICATION OF OTHER RULES.—Rules similar 
to the rules of subsections (d), (e) (other than paragraph 
(13) thereof), (f), (g), (h), and (i) of section 2032A shall 
apply for purposes of this section.’’. 
(b) APPLICATION OF LIEN.—Section 6324B of the 
Internal Revenue Code of 1986 (relating to special lien 
for additional estate tax attributable to farm, etc., valu-
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