S.1316 - Conservation Reserve Program Tax Fairness Act of 2003108th Congress (2003-2004)
Summary: S.1316 — 108th Congress (2003-2004)
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.
Introduced in Senate (06/24/2003)
Amends the Social Security Act to treat such payments similarly for purposes of old, age, survivors, and disability insurance (OASDI) benefits.