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H.R. 317: Fresh Fruit and Vegetable Grower Tax Incentive Act of 2011

To amend the Internal Revenue Code of 1986 to allow a credit against tax for certain fruit and vegetable farmers.
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Introduced : Wed, Jan 19, 2011
Sponsor : Rep. Baca, Joe (CA-43rd [D])
Status : introduced Wed, Jan 19, 2011

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Co-Sponsors
Member of the congressJoined date
Del. Sablan, Gregorio (MP [I]) Tue, Feb 8, 2011
Rep. Holt, Rush D. (NJ-12th [D]) Wed, Jan 26, 2011
Actions
DateTypeDescriptionResult
1/1/0001 action Referred to the House Committee on Ways and Means.
Rolls
Committee Assignments
CommitteeSubCommitteeActivity
House Ways and Means Referral, In Committee
Subject Terms
Taxation
Fruit and vegetables
Income tax credits
Small business
Related Legislative
Amendments
Titles Assigned
TypeASTitle
short introduced Fresh Fruit and Vegetable Grower Tax Incentive Act of 2011
official introduced To amend the Internal Revenue Code of 1986 to allow a credit against tax for certain fruit and vegetable farmers.

SUMMARY:

1/19/2011--Introduced. Fresh Fruit and Vegetable Grower Tax Incentive Act of 2011- Amends the Internal Revenue Code to allow farmers whose gross receipts attributable to fruit and vegetable farming were not more than $500,000 for the previous taxable year a business-related tax credit equal to the lesser of $10,000 or the taxable income attributable to fruit and vegetable farming. Defines "fruit and vegetable farming" as the farming and sale of fruits, vegetables, or both in fresh form generally considered as perishable, but not including any grains or any perishable fruits and vegetables which have been manufactured into articles of food of a different kind or character.
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