What is the official ID of this bill?

The official print number for this legislation is HRES 237.

When did the legislative process begin?

The process officially started on 2023-03-21.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/hres237/BILLS-118hres237ih.htm

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-24.

Who is the primary sponsor?

The primary sponsor is Rep. Mann, Tracey [R-KS-1].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

The latest detailed status is: Sponsor introductory remarks on measure. (CR H1332)

Analysis and Potential Impact of HRES 237

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Protecting Family Farms and Small Businesses from New Taxes

Q: What are the main provisions?

Key points include: Support for current tax rules that facilitate the transfer of assets (land, equipment, buildings) within families without additional burdens. Opposition to introducing new taxes that could threaten the existence of family farms and small businesses. Recognition that the ability to transfer businesses from generation to generation is crucial for their survival and growth.

This House Resolution emphasizes the importance of current tax rules that help families pass down farms and small businesses to the next generation without high taxes. This aims to prevent heirs from having to sell assets to cover tax burdens. It supports the financial stability of families and the continuity of business operations.

Key points

Support for current tax rules that facilitate the transfer of assets (land, equipment, buildings) within families without additional burdens.

Opposition to introducing new taxes that could threaten the existence of family farms and small businesses.

Recognition that the ability to transfer businesses from generation to generation is crucial for their survival and growth.

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Status:

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Additional Information

Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 1986 in preserving family-owned farms and small businesses.

Print number: HRES 237

Sponsor: Rep. Mann, Tracey [R-KS-1]

Process start date: 2023-03-21

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-2.5-flash-preview-05-20

Source data: api.congress.gov

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Protecting Family Farms and Small Businesses from New Taxes

Key Questions about Protecting Family Farms and Small Businesses from New Taxes