A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of agricultural cooperatives and to allow declaratory judgment relief for such cooperatives.

Amends the Internal Revenue Code, concerning the exemption of farmers' cooperatives from taxation, to define "marketing the products of members or other producers" to include feeding the products of members or other producers to cattle, hogs, fish, chickens, or other animals and selling the resulting animals or animal products. Provides for declaratory judgment relief for such cooperatives.