Student Agriculture Protection Act of 2017
Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income certain amounts realized on the disposition of property raised or produced by a student farmer, and for other purposes.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
Student Agriculture Protection Act of 2017
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1626: Student Agriculture Protection Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-1626/
"H.R. 1626: Student Agriculture Protection Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-1626/.
H.R. 1626, 115th Cong. (2026), https://openamerica.io/bill/115-HR-1626/.
[H.R. 1626: Student Agriculture Protection Act of 2017](https://openamerica.io/bill/115-HR-1626/)