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House bill · 105th Congress · Did not become law

To amend the Internal Revenue Code of 1986 to allow farmers to income average over 2 years.

H.R. 86Introduced Jan 7, 1997Policy area: Taxation
Sponsor: Rep. Nick Smith R-MI
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Where it went

Latest action: Jan 7, 1997 — Referred to the House Committee on Ways and Means.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

64 cosponsors — 48 Republicans, 16 Democrats

15 of 64 cosponsors (23%) are from the other party.

Spencer Bachus (R-AL), James Barcia (D-MI), Thomas Barrett (D-WI), Douglas Bereuter (R-NE), Sanford Bishop (D-GA), Roy Blunt (R-MO), John Boehner (R-OH), Henry Bonilla (R-TX), Leonard Boswell (D-IA), Dave Camp (R-MI), Charles Canady (R-FL), Saxby Chambliss (R-GA), Helen Chenoweth-Hage (R-ID), Tom Coburn (R-OK), Larry Combest (R-TX), Gary Condit (D-CA), John Cooksey (R-LA), Robert Cramer (D-AL), Mike Crapo (R-ID), Jo Emerson (R-MO), Lane Evans (D-IL), Terry Everett (R-AL), Thomas Ewing (R-IL), Michael Forbes (D-NY), Martin Frost (D-TX), Robert Goodlatte (R-VA), Bill Goodling (R-PA), J. Hastert (R-IL), Doc Hastings (R-WA), Wally Herger (R-CA) and 34 more.

More from the sponsor

Other 105th Congress bills sponsored by Rep. Nick Smith.

Sponsor’s state and district

Michigan in Congress · MI-7 district

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Data as of Sep 29, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.