The measure
The official bill title and text published by Congress and GovInfo.
98th Congress · 1983–1985
S. 495
A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any…
Senate
Latest action: Subcommittee on Oversight of the IRS. Hearings held. Hearings printed: S.Hrg. 98-128. · February 28, 1983 Understand the measure
What this bill does
No official summary is on file here yet. Check Congress.gov for available summaries and the bill text.
The movement
Every committee, chamber, and clerk-recorded action attached to its date.
The votes
Every roll call on this measure—or a clear notice when no individual vote exists.
Where it stands
The measure's progress
The official list for this Congress gives only the latest action, so the full path is on Congress.gov.
Subcommittee on Oversight of the IRS. Hearings held. Hearings printed: S.Hrg. 98-128.
Recorded February 28, 1983, as the clerk wrote it
Official title
A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by the taxpayer, to allow any taxpayer to elect to defer income on any cancellation under such a program if any price support loan, and to provide that participation in such a program shall not disqualify the taxpayer for the special use valuation of farm real property under section 2
Recorded votes
None taken
The official record
- Congress.gov bill page
- Article I, Section 7 of the Constitution: how a bill becomes law
- Title, dates and latest action from the Library of Congress bill list (Congress.gov API); the full record (sponsor, committee, actions) is being added and is on Congress.gov now, read October 12, 2026 · see sources
Cite this record
- Reference number
bill-98-s495- Permanent link
- https://votefiles.com/cite/bill-98-s495
- Official source
- Congress.gov ↗
- Last checked
- Status and actions last read from the official GovInfo BILLSTATUS record
AP style
Vote Files, "S. 495 (98th Congress): A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by t…," last checked Oct. 12, 2026, citing Congress.gov, https://votefiles.com/cite/bill-98-s495
APA
Vote Files. (2026, October 12). S. 495 (98th Congress): A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by t… [Bill record]. Retrieved October 16, 2026, from https://votefiles.com/cite/bill-98-s495
Chicago
Vote Files. "S. 495 (98th Congress): A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by t…." Last modified October 12, 2026. Accessed October 16, 2026. https://votefiles.com/cite/bill-98-s495.
BibTeX
@misc{votefiles_bill_98_s495,
author = {{Vote Files}},
title = {{S. 495 (98th Congress): A bill to amend the Internal Revenue Code of 1954 to allow any taxpayer to elect to treat for income tax purposes any crop received under a Federal program for removing land from agricultural production as produced by t…}},
year = {2026},
howpublished = {\url{https://votefiles.com/cite/bill-98-s495}},
note = {Reference number bill-98-s495; official source: Congress.gov, https://www.congress.gov/bill/98th-congress/senate-bill/495; last checked October 12, 2026; accessed October 16, 2026}
}Plain link
https://votefiles.com/cite/bill-98-s495
Cite the official source for the underlying fact. The Vote Files reference number never changes for this record. AP, APA and Chicago are standard citation styles for news and academic writing, and BibTeX is the format reference-manager programs read.
Official analyses
CBO cost estimates and CRS reports on S. 495
No official record has been found at this time. We are watching for updates.
Listed only where the Congressional Budget Office names this bill number in its estimate's title and that title matches the bill's own, or where the Congressional Research Service lists this bill among a report's related materials. Titles and dates are the publishers' own. All watchdog and scorekeeper reports
On the record
No recorded vote
No roll call has been taken on this measure, so no member's position on it is on the record. Most measures never get one.