“The term `production' shall not include activities other than agricultural production and chemical production.”
The section limits production to agricultural production and chemical production. A qualified product is any tangible personal property that is not a food or beverage prepared in the same building as a retail establishment where it is sold, and a taxpayer's activities must substantially transform the property making up the product.
What the document actually says
“The term `production' shall not include activities other than agricultural production and chemical production.”
That sentence, in plain words
The word production covers only two kinds of work. Those are farming and making chemicals.
What this is about
The goods made must be tangible. Food made and sold in the same shop does not count. The work must change the goods in a real way.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70307, 139 Stat. 198 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“Production means only farming and chemical production,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70307, Sec. 70307. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70307-production/ (retrieved October 10, 2026).
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