A bill to amend the Internal Revenue Code of 1954 to allow a deduction equal to 130 percent of the amount actually paid or incurred for electricity, natural gas, and LPG used on a farm for farming purposes.

Amends the Internal Revenue Code to allow an income tax deduction equal to 130 percent of the amount actually paid or incurred for electricity, natural gas and liquefied petroleum gas used on a farm for farming purposes.