119th Congress Taxation
H.R. 1707: Grown in America Act of 2025
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill establishes a new tax credit (as part of the general business tax credit) for domestically produced agriculture.
Specifically, the bill allows a tax credit for the lesser of (1) 25% of domestically produced agricultural commodity expenses multiplied by the ratio of such expenses to total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically), or (1) $100 million. (Conditions apply).
To qualify for the tax credit, a business’s average expenses (over three years) for domestically produced agricultural commodities must exceed a certain percentage of total agricultural commodity expenses (excluding expenses for agricultural commodities that cannot feasibly be produced domestically). The required percentage is 50% for 2026 and increases by 5% each year until it reaches 85% for tax years beginning after 2033.
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Under the bill, agricultural commodities include
- horticultural, viticultural, and dairy products;
- livestock and livestock products (excluding live animals);
- poultry and bee raising products; and
- farm-raised fish products.
In addition, the general business tax credit limit based on a business’s tax liability is calculated separately for the domestically produced agriculture tax credit, and the credit is generally limited to 50% of a business’s net regular tax liability.
Finally, domestically produced agriculture tax credit amounts in excess of such limitation may be carried forward for 10 years (rather than the 20 years allowed for other business tax credits).
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Mark Alford R-MOOriginal
- Jim Costa D-CAOriginal
- Mike Carey R-OHOriginal
- David Rouzer R-NCOriginal
- Ashley Hinson R-IA
- Dan Newhouse R-WA
- Ben Cline R-VA
- Darin LaHood R-IL
- August Pfluger R-TX
- Brad Finstad R-MN
- Adam Gray D-CA
- Eugene Vindman D-VA
- Ronny Jackson R-TX
- Brian Babin R-TX
- Elise Stefanik R-NY
- Nicholas Langworthy R-NY
- Pete Stauber R-MN
- Steve Womack R-AR
- Vicente Gonzalez D-TX
- Henry Cuellar D-TX
- Michael Lawler R-NY
- Brian Jack R-GA
- Rick Allen R-GA
- David Valadao R-CA
- Vince Fong R-CA
- Craig Goldman R-TX
- J. Correa D-CA
- David Schweikert R-AZ
- Josh Riley D-NY
- Ann Wagner R-MO
- Glenn Thompson R-PA
- Donald Davis D-NC
- Patrick Ryan D-NY
- Eric Crawford R-AR
- Max Miller R-OH
- James Gallagher R-CA
- Clay Fuller R-GA
- John Mannion D-NY
Who scored on this bill
- 1David Kustoff SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone3 events+12
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Introductions and cosponsorships count toward weekly caps and show no points.
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History
- Introduced in the House by David Kustoff.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.