House
File
694
H-1229
Amend
House
File
694
as
follows:
1
1.
Page
2,
after
line
18
by
inserting:
2
<
Sec.
___.
Section
16.82,
subsection
3,
paragraph
a,
Code
3
2021,
is
amended
to
read
as
follows:
4
a.
(1)
In
the
case
of
an
agreement
on
a
fixed
basis,
in
5
which
an
eligible
taxpayer
receives
a
fixed
cash
rent
payment,
6
the
amount
of
the
tax
credit
equals
five
percent
of
the
amount
7
of
the
fixed
cash
rent
payment
for
each
year.
8
(2)
Notwithstanding
subparagraph
(1),
for
specialty
crop
9
acres
the
amount
equals
ten
percent
of
the
amount
of
fixed
10
cash
rent
attributable
to
those
acres
for
each
year.
In
order
11
to
qualify
as
a
specialty
crop
acre,
an
acre
cannot
be
used
12
to
produce
a
commodity
other
than
fruit,
vegetables,
tree
13
nuts,
dried
fruits,
or
horticulture
or
nursery
crops,
that
may
14
be
consumed
by
humans
in
an
unprocessed
state.
Nothing
in
15
this
subparagraph
restricts
an
otherwise
qualifying
acre
from
16
including
an
actively
managed
pollinator
habitat.
>
17
2.
By
renumbering
as
necessary.
18
______________________________
WOLFE
of
Clinton
-1-
HF694.1085
(2)
89
da/jh
1/
1
#1.
#2.