Summary: H.R.1770 — 116th Congress (2019-2020)All Information (Except Text)

There is one summary for H.R.1770. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/14/2019)

Student Agriculture Protection Act of 2019

This bill modifies the requirements for calculating taxable income to exclude from the gross income of a student agriculturist 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 agriculturist.

A "student agriculturist" is an individual who is under 22 years of age and is enrolled in (1) an FFA (Future Farmers of America) chapter or a program established by the National FFA Organization; (2) a 4H Club or other program established by 4H; or (3) a student agriculture program that is under the direction or guidance of an agricultural educator, advisor, or club leader.