Sens. Mike Crapo, R-Idaho, and Mark Udall, D-Colo., hope to ease the “devastating” estate tax burden on farming families with legislation they recently introduced. Their American Family Farm and Ranchland Protection Act, SB1901, would enable a family inheriting agricultural property to place up to half of it, up to $5 million, under a tax-free easement, if it remains in agricultural use.
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