United States 115th Congress Status: In Committee Bipartisan · 2 R · 1 I cosponsors

S 671 — Agriculture Students EARN Act

Last action — Read twice and referred to the Committee on Finance.

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

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.

Bill Text

How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill adds a provision to exclude certain gains from gross income for student farmers.

  • Internal Revenue Code of 1986, Part III of subchapter B of chapter 1

    SEC. 139G. GAIN FROM PROPERTY PRODUCED OR RAISED BY A STUDENT FARMER. (a) In General.--In the case of a student farmer, gross income shall not include so much of the gain from qualified dispositions during the taxable year as does not exceed $5,000. (b) Definitions.--For purposes of this section-- (1) Student farmer.--The term 'student farmer' means an individual who has not attained age 19 and who is enrolled in-- (A) a program established by the National FFA Organization, (B) a 4-H Club or other program established by 4-H, or (C) any student agriculture program similar in nature to a club or program described in subparagraph (A) or (B) which is under the direction or guidance of an agricultural educator, advisor, or club leader. (2) Qualified disposition.-- (A) In general.--The term 'qualified disposition' means a sale or exchange of qualified property by or on behalf of a student farmer (determined as of the date of the sale or exchange) which occurs-- (i) during an activity of a type described in paragraph (2)(B) or (3)(B) of section 513(d), or (ii) under the supervision of a program described in subparagraph (A), (B), or (C) of paragraph (1). (B) Qualified property.--For purposes of subparagraph (A), the term 'qualified property' means personal property, including livestock, crops, and agricultural mechanics or shop projects, produced or raised-- (i) by the student farmer by or on behalf of whom the sale or exchange is made, and (ii) under the supervision of a program described in subparagraph (A), (B), or (C) of paragraph (1).

    This provision creates a new exclusion from gross income for up to $5,000 of gains from the sale of property by student farmers.

  • Internal Revenue Code of 1986, Table of sections for part III of subchapter B of chapter 1

    Sec. 139G. Gain from property produced or raised by a student farmer.

    This adds a new section to the Table of sections, allowing for identification of the new student farmer gain exclusion.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 2 co-sponsors · 544 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (544)

544 members have not signed on to this bill.

Show all 544 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 671 do?
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.
Who sponsors S 671?
S 671 is sponsored by Moran, Jerry (Republican), Ernst, Joni (Republican), and King, Angus S., Jr. (Independent).
What is the current status of S 671?
This bill died with 115th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 671?
Track S 671 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on S 671

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of S 671

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →