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Agriculture Students Encourage, Acknowledge, Reward, Nurture Act
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vs 3,805 other S bills in the 115th — cohort avg 41d
Agriculture Students EARN Act or the Agriculture Students Encourage, Acknowledge, Reward, Nurture Act This bill amends the Internal Revenue Code to exclude from the gross income of a student farmer up to $5,000 of the gain from the sale or exchange of personal property (including livestock, crops, and agricultural mechanics or shop products) produced or raised by the student farmer. A student farmer is an individual who is under 19 years of age and is enrolled in: (1) a program established by the National FFA Organization; (2) a 4-H Club or other program established by 4-H; or (3) a student agriculture program that is under the direction or guidance of an agricultural educator, advisor, or club leader. To qualify for the exclusion, the production and sale or exchange of the property must be supervised by one of the specified agriculture programs. The sale or exchange must also occur during qualified public entertainment or convention and trade show activities.
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Filing registrants (1)
2017 · fourth_quarter · Taxation/Internal Revenue Code
S. 205, The Death Tax Repeal Act; S. 671, the Agriculture Students EARN Act; S. 976, the Marketplace Fairness Act of 2017; S. 988, the Agriculture Environmental Stewardship Act; S. 2256, Tax Extender Act of 2017; H.R. 3419 - FUEL Reform Act; H.R. 1, the Tax Cuts and Jobs Act; H.R. 246, legislation to repeal the Health Insurance Tax; H.R. 631, The Death Tax Repeal Act; H.R. 1090, the Technologies for Energy Security Act; H.R. 1626, the Student Agriculture Protection Act of 2017; H.R. 2193, the Remote Transactions Parity Act of 2017; H.R. 2853, the Agriculture Environmental Stewardship Act; general agricultural tax reform; accelerated cost recovery; capital gains tax; cash accounting; deduction for interest expense; and renewable energy.
Client expense: $10,000 · Firm income: Not reported
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE
2017 · third_quarter · Taxation/Internal Revenue Code
S. 205, The Death Tax Repeal Act; S. 671, the Agriculture Students EARN Act; S. 976, the Marketplace Fairness Act of 2017; S. 988, the Agriculture Environmental Stewardship Act; H.R. 246, legislation to repeal the Health Insurance Tax; H.R. 631, The Death Tax Repeal Act; H.R.1090, the Technologies for Energy Security Act; H.R. 1626, the Student Agriculture Protection Act of 2017; H.R. 2193, the Remote Transactions Parity Act of 2017; H.R. 2853, the Agriculture Environmental Stewardship Act; general agricultural tax reform; accelerated cost recovery; capital gains tax; cash accounting; deduction for interest expense; and renewable energy.
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, White House Office
2017 · second_quarter · Taxation/Internal Revenue Code
S. 205, The Death Tax Repeal Act; S. 487, the Veterinary Medicine Loan Repayment Act; S. 671, the Agriculture Students EARN Act; S. 976, the Marketplace Fairness Act of 2017; S. 988, the Agriculture Environmental Stewardship Act; H.R. 246, legislation to repeal the Health Insurance Tax; H.R. 631, The Death Tax Repeal Act; H.R.1090, the Technologies for Energy Security Act; H.R. 1268 - the Veterinary Medicine Loan Repayment Act; H.R. 1626, the Student Agriculture Protection Act of 2017; H.R. 2193, the Remote Transactions Parity Act of 2017; H.R. 2853, the Agriculture Environmental Stewardship Act; H.R. 631, the Death Tax Repeal Act; border adjustment tax; general agricultural tax reform; accelerated cost recovery; capital gains tax; cash accounting; deduction for interest expense; and renewable energy.
Client expense: $10,000 · Firm income: Not reported
Government targets: Agriculture, Dept of (USDA), Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE