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.

House Bill

H.R. 6836

119th Congress

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 Committee

Introduced:Dec 18, 2025

Primary Sponsor

Mark Alford

R - MO

Cosponsors

0

Quick Stats

Policy Area

Taxation

Summary

The Beginning Farmer Tax Incentive Act aims to make it easier for new farmers to enter agriculture by creating tax incentives. As America's farming population ages and fewer young people take up farming, this bill would use the tax code to reduce financial barriers for those starting agricultural careers. The legislation is currently in its earliest stage, having just been referred to the House Ways and Means Committee for review.

Latest Action

Referred to the House Committee on Ways and Means.

Introduced12/18/2025

StatusReferred to the House Committee on Ways and Means.

ChamberHouse

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Vote Prediction

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.

The Beginning Farmer Tax Incentive Act aims to make it easier for new farmers to enter agriculture by creating tax incentives. As America's farming population ages and fewer young people take up farming, this bill would use the tax code to reduce financial bar

Community Breakdown

Pass

0%

Fail

0%

0 predictions

The Beginning Farmer Tax Incentive Act aims to make it easier for new farmers to enter agriculture by creating tax incentives. As America's farming population ages and fewer young people take up farming, this bill would use the tax code to reduce financial barriers for those starting agricultural careers. The legislation is currently in its earliest stage, having just been referred to the House Ways and Means Committee for review.

Bill Number: 6836
Introduced: 12/18/2025
Status: Referred to the House Committee on Ways and Means.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: 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.
Bill Number: 6836
Sponsor: No sponsor
Status: Referred to the House Committee on Ways and Means.
Introduced: 12/18/2025
Summary: The Beginning Farmer Tax Incentive Act aims to make it easier for new farmers to enter agriculture by creating tax incentives. As America's farming population ages and fewer young people take up farming, this bill would use the tax code to reduce financial barriers for those starting agricultural ca

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

The Beginning Farmer Tax Incentive Act aims to make it easier for new farmers to enter agriculture by creating tax incentives. As America's farming population ages and fewer young people take up farming, this bill would use the tax code to reduce financial barriers for those starting agricultural careers. The legislation is currently in its earliest stage, having just been referred to the House Ways and Means Committee for review.

Last updated: 3/2/2026

Key Points

Main provisions of the bill

Provides tax breaks specifically designed to help new and beginning farmers enter the agricultural industry
Addresses the growing challenge of an aging farmer population in America, where the average farmer is nearly 60 years old
Could help reduce the high startup costs of farming, which often include expensive land, equipment, and operational expenses
Represents a market-based approach to supporting agricultural succession and food security without direct government spending

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily benefit aspiring farmers and young people interested in agricultural careers by lowering tax burdens during the challenging startup phase. Established farmers looking to retire could also benefit if the incentives make it easier to sell or transfer their operations to new farmers. Rural communities and the broader food supply chain could see positive effects if the bill successfully attracts more people to farming and helps ensure agricultural continuity.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

6836, 119th Congress (2025). "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.". Source: Voter's Right Platform. https://votersright.org/bills/119-hr-6836