,,ii  #aaith ,,congress  #ast ,session  
,s4 #aibg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #c1 #bjbe
 ,mrs4 ,hyde-,smith introduced the      
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to increase the 
limitation with respect to the aggregate
 reduction in fair market value of      
farmland for purposes of application of 
the estate tax4  #a4  ,short title      
,this ,act may be cited as the ,helping 
,ensure ,rural ,inheritance ,transfers  
,are ,generationally ,enduring ,act or  
the ,,heritage ,act4  #b4  ,increase in 
limitation on aggregate reduction in    
fair market value of farmland  7a7  ,in 
general  ,section #bjcb;,a7a77#b7 of the
 ,internal ,revenue ,code of #aihf is   
amended by striking shall not exceed    
#gej1jjj and inserting3  shall not      
exceed-- 7,a7 in the case of qualified  
real property which was being used for a
 qualified use described in subparagraph

 7,a7 of subsection 7b77#b71            
#ae1jjj1jjj1 and  7,b7 in the case of   
qualified real property which was being 
used for a qualified use described in   
subparagraph 7,b7 of such subsection1   
#gej1jjj4  4  7b7  ,conforming amendment
  ,section #bjcb;,a7a77#c7 of the       
,internal ,revenue ,code of #aihf is    
amended-- 7#a7 in the matter preceding  
subparagraph 7,a71 by striking the      
#gej1jjj amount and inserting each      
dollar amount1 and  7#b7 in subparagraph
 7,a71 by striking #gej1jjj and         
inserting such dollar amount4  7c7      
,effective date  ,the amendments made by
 this section shall apply to the estates
 of decedents dying after the date of   
the enactment of this ,act4