Payment-in-Kind Tax Treatment Act of 1983
Public Law 98-4 · H.R. 1296 · 98th Congress · began in the House
Signed by Ronald Reagan (R) on Mar 11, 1983 · Agriculture and Food
Sponsor: Rep. Tom Harkin (D-IA-5)
Cosponsors (77): Rep. Berkley Bedell, Rep. Charlie Stenholm,
Passage votes
- HouseUnanimous consent
- SenateVoice vote
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
(House agreed to Senate amendment with an amendment)
Payment-in-Kind Tax Treatment Act of 1983 - Amends the Internal Revenue Code to permit farmers who participate in a 1983 payment-in-kind program to treat commodities received under such program as income in the year of sale rather than in the year of receipt. Provides that farm land diverted under a 1983 payment-in-kind program shall be treated as used in a farming business for purposes of the estate tax special use valuation. Treats such income as farm income for all tax purposes including the social security tax. Limits such tax treatment to only those crops which would normally be harvested or planted on or before December 31, 1983.
Requires the Secretary of the Treasury to submit to the Congress by September 1, 1983, a study of the effects of the payment-in-kind program and its tax treatment.
Restricts eligibility for such treatment to those who own farm land as of February 23, 1983, or those who received such land through: (1) inheritance; (2) gift from a person who held such land as such date; or (3) gift or purchase from a family member who held such land as of such date.
Committees
The committees the bill was sent to, and what each did with it.
Ways and Means Committee · House · markup by, referred to, reported bySubcommittee: Tax Subcommittee
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 15 actions.
- Mar 11, 1983Became lawBecame law · Became Public Law No: 98-4.
- Became lawBecame law · Signed by President.
- PresidentPresident · Presented to President.
- Mar 10, 1983Resolving differencesResolving differences · Senate agreed to the House amendment to the Senate amendment. By Voice Vote.
- Mar 9, 1983Resolving differencesResolving differences · House agreed to Senate Amendments with an Amendment by Unanimous Consent.
- Mar 8, 1983FloorFloor · Passed Senate in lieu of S. 690 with an amendment by Voice Vote.
- FloorFloor · Passed House (Amended) by Yea-Nay Vote: 401 - 1 (Record Vote No: 21).House roll call 21
- Mar 2, 1983CommitteeCommittee · Reported by House Ways and Means Committee
- Mar 1, 1983CommitteeCommittee · Markup by House Ways and Means Committee
- Feb 23, 1983CommitteeCommittee · Reported by Tax Subcommittee of the House Ways and Means Committee
- CommitteeCommittee · Markup by Tax Subcommittee of the House Ways and Means Committee
- CommitteeCommittee · Hearings by Tax Subcommittee of the House Ways and Means Committee
- Feb 15, 1983CommitteeCommittee · Referred to Tax Subcommittee of the House Ways and Means Committee
- Feb 7, 1983CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.