Beginning Farmer Tax Incentive Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6836 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6836 To amend the Internal Revenue Code of 1986 to exclude from gross income certain gains and other income related to use of farmland by beginning farmers. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 18, 2025 Mr. Alford introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain gains and other income related to use of farmland by beginning farmers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Beginning Farmer Tax Incentive Act''. SEC. 2. CERTAIN GAINS AND OTHER INCOME RELATED TO USE OF FARMLAND BY BEGINNING FARMERS EXCLUDED FROM GROSS INCOME. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inse…