“The term `qualified farmer' means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 (7 U.S.C. 1308-1(b) and (c))).”
The section defines a qualified farmer as an individual actively engaged in farming within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986. The terms farm and farming purposes take their meaning from section 2032A(e) of the Internal Revenue Code of 1986. A taxpayer making the election must file with the return a copy of the covenant or other legally enforceable restriction the section requires. The amendments apply to sales or exchanges in taxable years beginning after enactment.
What the document actually says
“The term `qualified farmer' means any individual who is actively engaged in farming (within the meaning of subsections (b) and (c) of section 1001 of the Food Security Act of 1986 (7 U.S.C. 1308-1(b) and (c))).”
That sentence, in plain words
The buyer must be an individual who really farms. An older farm law says what that means.
What this is about
A passive owner does not count. The seller must also file a copy of the land covenant. That goes in with the tax return.
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. 70437, 139 Stat. 248 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A qualified farmer must be actively engaged in farming,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70437, Sec. 70437. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70437-qualified-farmer/ (retrieved August 26, 2026).
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