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.
Amends the Social Security Act to treat such payments similarly for purposes of old, age, survivors, and disability insurance (OASDI) benefits.
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Jun 24, 2003
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8441)