To amend the Internal Revenue Code of 1986 to exclude from gross income certain amounts realized on the disposition of property raised or produced by a student farmer, and for other purposes.
Student Agriculture Protection Act of 2015
This bill amends the Internal Revenue Code to exclude from the gross income of a student farmer gain from the sale or exchange of personal property, including livestock, produced by such student farmer. The bill defines "student farmer" as an individual who has not attained age 18 and who is enrolled in a program established by Future Farmers of America or in a 4-H club.
Read twice and referred to the Committee on Finance.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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