{
  "id": "RS22851",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "RS22851",
  "active": false,
  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 347332,
      "date": "2008-04-22",
      "retrieved": "2016-04-07T03:29:36.978383",
      "title": "The Conservation Reserve Program: Legal Analysis of Proposed Legislation to Change the Structure and Taxation of Benefits Received",
      "summary": "The Internal Revenue Service considers payments received under the Conservation Reserve Program (CRP) self-employment income even though they are called \u201cannual rental payments,\u201d and rental income from real property is generally excluded from self-employment income. Bills have been repeatedly introduced before Congress to statutorily exclude the CRP payments from self-employment tax, but these bills generally have died in committee. In the 110th Congress, the Senate passed H.R. 2419, which contains a provision that would exclude the payments from self-employment income in some, but not all, cases. Unlike most previously introduced legislation, it would also provide a tax credit as an optional alternative to the current annual rental payments. This credit would be subject to neither income tax nor self-employment tax.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
      "formats": [
        {
          "format": "HTML",
          "encoding": "utf-8",
          "url": "http://www.crs.gov/Reports/RS22851",
          "sha1": "662bc694113fba844328b28bc5ca2c6c27d5cdf7",
          "filename": "files/20080422_RS22851_662bc694113fba844328b28bc5ca2c6c27d5cdf7.html",
          "images": null
        },
        {
          "format": "PDF",
          "encoding": null,
          "url": "http://www.crs.gov/Reports/pdf/RS22851",
          "sha1": "82bac65d549f3d8d97b985a241664efa7d584c16",
          "filename": "files/20080422_RS22851_82bac65d549f3d8d97b985a241664efa7d584c16.pdf",
          "images": null
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820710/",
      "id": "RS22851_2008Apr01",
      "date": "2008-04-01",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Conservation Reserve Program: Legal Analysis of Proposed Legislation to Change the Structure and Taxation of Benefits Received",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080401_RS22851_cf9693016a67ca1baab37e19539c3df1e7eea3bc.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080401_RS22851_cf9693016a67ca1baab37e19539c3df1e7eea3bc.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": []
}