Georgia House Bill 1631 (2022) - FIC

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Georgia House Bill 1631 (2022)

A BILL to be entitled an Act to amend Titles 2 and 48 of the O.C.G.A. relating to agriculture and revenue and taxation respectively so as to require the Commissioner of Agriculture to assist certain farmers in participating in a certain tax credit; to prohibit requiring an agricultural commodities processor handler or distributor to follow a marketing order when such processor handler or distributor has not given personal assent to such order; to require the Commissioner of Agriculture to assist in the creation of certain nonprofit cooperative associations; to provide for a state income tax credit to be known as the “Beginning Farmer Tax Credit”; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

This bill would establish a beginning farmer tax credit. Eligible beginning farmers would have a net worth below $200,000, provide the majority of day-to-day physical labor and management of an operation, have adequate farming or livestock experience or demonstrated knowledge, prepared projected earnings statements from farming or livestock, participate in a financial management program, and submit a nutrient management plan and soil conservation plan on any assets subject to the tax credit. The credit will be against income taxes imposed for ag assets rented to qualified beginning farmers for up to 3 years and will be in the amount of 10% of a gross rental agreement or 15% of a share-rent agreement.

Downloadable Documents
Authority Type
Legislative Updates
Level of Government
Beginning Farmer Tax Credit
Georgia HB.1631 (2022).

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