,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ibfc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #b1 #bjbd ,mr4 
,kelly ( ,p5nsylvania 7= himself & ,mr4 
,?ompson ( ,cali=nia7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
e/abli% a cr$it = inve/m5ts 9 innovative
 agricultural te*nology4  #a4 ,%ort     
title ,?is ,act may be cit$ z !         
,support+ ,innovation 9 ,agriculture    
,act ( #bjbd4  #b4 ,cr$it = inve/m5t 9  
innovative agricultural te*nology  7a7  
,9 g5]al ,subp>t ,e ( "p ,,iv ( sub*apt]
 ,a ( *apt] #a ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by ins]t+ aft]   
section #dh;,e ! foll[+ new section3    
#dh;,f4 ,innovative agricultural        
te*nology inve/m5t cr$it  7a7 ,9 g5]al  
,= purposes ( section #df1 ! innovative 
agricultural te*nology inve/m5t cr$it = 
any taxable ye> is an am\nt equal to #cj
 p]c5t ( ! qualifi$ inve/m5t = su*      
taxable ye> ) respect to any innovative 

agricultural te*nology project4  7b7    
,qualifi$ inve/m5t  7#a7 ,9 g5]al ,=    
purposes ( subsection 7a71 ! qualifi$   
inve/m5t ) respect to any innovative    
agricultural te*nology project = any    
taxable ye> is ! basis ( any qualifi$   
prop]ty plac$ 9 s]vice by ! taxpay] dur+
 su* taxable ye> :i* is "p ( an         
innovative agricultural te*nology       
project4  7#b7 ,qualifi$ prop]ty ,=     
purposes ( ?is section1 ! t]m qualifi$  
prop]ty means prop]ty-- 7,a7 :i* is--   
7i7 tangible p]sonal prop]ty1 :e!r or n 
affix$ to real prop]ty 7includ+         
equipm5t1 sy/ems & _! compon5ts1        
mat]ials1 ma*9]y1 accessories1 &        
/ructural compon5ts71 :i* is us$ z an   
integral "p ( an innovative agricultural
 te*nology project1 or  7ii7 s(tw>e1 a  
comput] sy/em1 or simil> te*nology1     
7,b7 ) respect to :i* depreciation 7or  
amortization 9 lieu ( depreciation7 is  
all[able1 &  7,c7 7i7 ! con/ruction1    
recon/ruction1 or erection ( :i* is     
complet$ by ! taxpay]1 or  7ii7 :i* is  

acquir$ by ! taxpay] if ! orig9al use ( 
su* prop]ty comm5ces ) ! taxpay]4  7#c7 
,innovative agricultural te*nology      
project ,! t]m innovative agricultural  
te*nology project means an agricultural 
te*nology or sy/em--  7,a7 :i* is plac$ 
9 s]vice be=e ,decemb] #ca1 #bjce1 &    
7,b7 = :i* ! prim>y purpose is to       
produce1 /ore1 process1 & package       
specialty crops 7z def9$ 9 section #c ( 
! ,specialty ,crops ,competitiv5ess ,act
 ( #bjjd7 us+--  7i7 precision          
agriculture1 or  7ii7 controll$         
environm5t agriculture4  7c7 ,special   
rules  7#a7 ,c]ta9 process exp5diture   
rules made ,applicable ,rules simil> to 
! rules ( subsections 7c77#d7 & 7d7 (   
section #df 7z 9 effect on ! day be=e ! 
date ( ! enactm5t ( ! ,rev5ue           
,reconciliation ,act ( #aiij7 %all apply
 = purposes ( subsection 7a74  7#b7     
,d5ial ( d\ble b5efit "u grant programs 
,rules simil> to ! rules ( section      
#dh7;d7 %all apply = purposes ( ?is     
section ) respect to--  7,a7 any        

r5ewable en]gy sy/em1 en]gy effici5cy   
improvem5t1 or equipm5t or sy/em        
pur*as$1 made1 or in/all$ us+ a grant   
provid$ "u section #ijjg7;c7 ( ! ,f>m   
,security & ,rural ,inve/m5t ,act (     
#bjjb 7#g ,u4,s4,c4 #hajg7;c771 or  7,b7
 any physical improvem5t to l& made us+ 
a paym5t provid$ "u ! environm5tal      
quality inc5tives program e/abli%$ "u   
sub*apt] ,a ( *apt] #d ( subtitle ,d (  
title ,,xii ( ! ,food ,security ,act (  
#aihe 7#af ,u4,s4,c4 #chci;aa et seq474 
7d7 ,def9itions ,9 ?is section-- 7#a7   
,controll$ environm5t agriculture ,! t]m
 controll$ environm5t agriculture means 
a clos$1 indoor agricultural production 
sy/em us+ controll$ environm5t          
agriculture te*nology 9 :i* ! environm5t
 & inputs c be controll$ ?r\gh\t !      
lifecycle ( a crop4  7#b7 ,controll$    
environm5t agriculture te*nology ,! t]m 
controll$ environm5t agriculture        
te*nology means any te*nology 7includ+  
equipm5t1 sy/ems & _! compon5ts1        
mat]ials1 & accessories t are necess>y =

 ! deploym5t ( su* te*nology7 t is      
requir$ to create1 support1 & ma9ta9 !  
necess>y gr[+ environm5t = plants &     
directly contributes to ! effici5t      
production1 h>ve/+1 process+1 or packag+
 ( agricultural products & goods1       
includ+-- 7,a7 heat+1 cool+1 !rmal      
scre5+1 humidification1                 
dehumidification1 & air circulation     
sy/ems1  7,b7 horticultural light+      
sy/ems & glaz+ mat]ials1  7,c7          
irrigation & wat] treatm5t & filtration 
sy/ems1  7,d7 nutri5t deliv]y &         
managem5t1  7,e7 s5sors & vision sy/ems 
= ga!r+ data )9 a comm]cial controll$   
environm5t agricultural facility1  7,f7 
s(tw>e1 includ+ data managem5t s(tw>e1  
advanc$ analytics1 ma*9e le>n+ sy/ems & 
artificial intellig5ce sy/ems1 design$ z
 "p ( or sold 9 connection ) controll$  
environm5t agriculture te*nology1  7,g7 
robotics1 conveyance1 & automation      
sy/ems1 includ+ automat$ /orage &       
retrieval equipm5t1  7,h7 automatic     
h>ve/+1 se$+1 transplant+1 & sanitation 

sy/ems1 &  7,i7 any o!r te*nology1 z    
det]m9$ by ! ,secret>y1 t contributes to
 ! effici5t production1 h>ve/+1         
process+1 or packag+ ( agricultural     
products & goods 9 comm]cial controll$  
environm5t agricultural facilities4     
7#c7 ,precision agriculture ,! t]m      
precision agriculture means ! use (     
on-f>m precision agriculture te*nology  
9-- 7,a7 manag+1 track+1 or r$uc+ crop  
production inputs1 includ+ se$1 l&1     
f]tiliz]1 *emicals1 wat]1 & "t1  7,b7   
optimiz+ we$1 pe/1 & disease            
id5tification1  7,c7 manag+ & track+    
crop h>ve/ & on-f>m /orage at a height5$
 level ( spatial & temporal granul>ity  
to improve effici5cies1 r$uce wa/e1 &   
ma9ta9 environm5tal quality1 &  7,d7    
improv+ on-f>m wat] cons]vation &       
irrigation effici5cy4  7#d7 ,precision  
agriculture te*nology ,! t]m precision  
agriculture te*nology means any         
te*nology 7includ+ equipm5t t is        
necess>y = ! deploym5t ( su* te*nology7 
t directly contributes to a r$uction 91 

or improv$ effici5cy (1 inputs us$ 9    
specialty crop production1 h>ve/+1 &    
on-f>m /orage includ+--  7,a7 ,global   
,position+ ,sy/em-bas$ or geospatial    
mapp+1  7,b7 satellite or a]ial imag]y1 
7,c7 yield monitors1  7,d7 soil mapp+1  
7,e7 non-*emical we$ & pe/ control      
te*nologies1 includ+ autonom\s las]     
we$]s1  7,f7 vision sy/ems1 remote      
s5sors1 & temp]ature & soil moi/ure     
monitors1  7,g7 int]net ( ?+s &         
telematics te*nologies1  7,h7 s(tw>e1   
includ+ data managem5t1 advanc$         
analytics1 ma*9e le>n+1 & artificial    
intellig5ce sy/ems1 design$ z "p ( or   
sold 9 connection ) o!r precision       
agriculture te*nology1  7,i7 network    
connectivity products & solutions1  7,j7
 ,global ,position+ ,sy/em guidance or  
auto-/e] sy/ems1  7,k7 v>iable rate     
te*nology = apply+ inputs1 su* z section
 control1  7,l7 robotics1  7,m7 uncrew$ 
aircraft sy/ems & uncrew$ gr\nd         
vehicles1 &  7,n7 any o!r te*nology1 z  
det]m9$ by ! ,secret>y1 t leads to a    

r$uction 91 or improves effici5cy (1    
inputs us$ 9 crop production & h>ve/+1  
:i* may include se$1 f]tiliz]1 *emicals1
 wat]1 & "t4  4  7b7 ,elective paym5t ( 
cr$it ,section #fdag ( su* ,code is     
am5d$-- 7#a7 9 subsection 7b71 by add+  
at ! end ! foll[+3  7#ac7 ,! innovative 
agricultural te*nology inve/m5t cr$it "u
 section #dh;,f4  1 &  7#b7 9 subsection
 7d77#a7--  7,a7 9 subp>agraph 7,e71 by 
/rik+ 7,c71 or 7,d7 ea* place x appe>s &
 ins]t+ 7,c71 7,d71 or 7,e71  7,b7 by   
r$esignat+ subp>agraph 7,e7 7z am5d$ by 
clause 7i77 z subp>agraph 7,f71 &  7,c7 
by ins]t+ aft] subp>agraph 7,d7 !       
foll[+3  7,e7 ,election ) respect to    
innovative agricultural te*nology       
inve/m5t cr$it ,if a taxpay] o!r ?an an 
entity describ$ 9 subp>agraph 7,a7 makes
 an election "u ?is subp>agraph )       
respect to any taxable ye> 9 :i* su*    
taxpay] has1 aft] ,decemb] #ca1 #bjbc1  
plac$ 9 s]vice qualifi$ prop]ty :i* is  
"p ( an innovative agricultural         
te*nology project 7z def9$ 9 section    

#dh;,f7b771 su* taxpay] %all be treat$ z
 an applicable entity = purposes ( ?is  
section = su* taxable ye>1 b only )     
respect to ! cr$it describ$ 9 subsection
 7b77#ac74  4  7c7 ,transf]ability      
,section #fdah7;f77#a77;,a7 ( su* ,code 
is am5d$ by add+ at ! end ! foll[+ new  
clause3  7xii7 ,! innovative            
agricultural te*nology inve/m5t cr$it   
det]m9$ "u section #dh;,f4  4  7d7      
,con=m+ am5dm5ts  7#a7 ,section #df (   
su* ,code is am5d$-- 7,a7 9 p>agraph    
7#f71 by /rik+ & at ! end1  7,b7 9      
p>agraph 7#g71 by /rik+ ! p]iod at ! end
 & ins]t+ 1 &1 &  7,c7 by add+ at ! end 
! foll[+3  7#h7 ! innovative            
agricultural te*nology inve/m5t cr$it4  
4  7#b7 ,section #di7;a77#a77;,c7 ( su* 
,code is am5d$--  7,a7 9 clause 7vii71  
by /rik+ & at ! end1  7,b7 9 clause     
7viii71 by /rik+ ! p]iod at ! end &     
ins]t+ 1 &1 &  7,c7 by add+ at ! end !  
foll[+3  7ix7 ! basis ( any qualifi$    
prop]ty :i* is "p ( an innovative       
agricultural te*nology project "u       

section #dh;,f4  4  7#c7 ,section       
#ej7;a77#b77;,e7 ( su* ,code is am5d$ by
 /rik+ or #dh;,e7e7 & ins]t+ #dh;,e7e71 
or #dh;,f7c77#a74  7#d7 ,! table (      
sections = subp>t ,e ( "p ,,iv (        
sub*apt] ,a ( *apt] #a ( su* ,code is   
am5d$ by ins]t+ aft] ! item relat+ to   
section #dh;,e ! foll[+ new item3  ,sec4
 #dh;,f4 ,innovative agricultural       
te*nology inve/m5t cr$it4  4  7e7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to prop]ty !         
con/ruction ( :i* began aft] ,janu>y #a1
 #bjbc4