(3) in 2030, and each year thereafter, 100 per-
cent. 
(b) REGULATIONS.—Not later than 180 days after 
the date of enactment of this section, the Secretary of Ag-
riculture shall issue regulations to carry out this section. 
(c) 
REQUIRED
SUBMISSIONS.—The 
regulations 
issued under subsection (b) shall require a covered land 
or livestock corporation to submit to the Secretary— 
(1) not later than one year after the date of en-
actment of this section, and annually thereafter, a 
plan to achieve compliance with the requirements of 
this section; 
(2) beginning in 2028, and annually thereafter, 
by April 15, a report on compliance with this sec-
tion, including evidentiary documentation regarding 
such compliance; and 
(3) documentation regarding lifecycle green-
house gas emissions of managing land and livestock 
with regenerative agricultural practices. 
(d) GRANTS FOR TRANSITION ASSISTANCE.— 
(1) IN GENERAL.—The Secretary shall make 
competitive grants to covered land or livestock cor-
porations to pay up to 50 percent of the costs need-
ed to meet the requirements under this section. 
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(2) PRIORITY.—In awarding grants under this 
subsection, the Secretary shall give priority to a cov-
ered land or livestock corporation that displays sig-
nificant need, as determined by the Secretary, to fi-
nance the transition to regenerative agricultural 
practices. 
(3) APPLICATION.—To be eligible to receive a 
grant under this subsection, a covered land or live-
stock corporation shall submit to the Secretary an 
application at such time, in such manner, and con-
taining such information as the Secretary may re-
quire. 
(e) BEST PRACTICES REPORT.—Not later than 180 
days after the date of the enactment of this section, the 
Secretary shall develop and publish, including on the pub-
lic website of the Department of Agriculture, a report on 
the best practices for covered land or livestock corpora-
tions for regenerative agricultural practices consistent 
with this section, including how to apply for a grant under 
this section. 
(f) DEFINITIONS.—In this section: 
(1) COVERED LAND OR LIVESTOCK CORPORA-
TION.—The term ‘‘covered land or livestock corpora-
tion’’ means an entity or person that— 
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(A) owns, manages, or controls land or 
livestock, including through— 
(i) farming, ranching, or other related 
agricultural operations; or 
(ii) contracts with farmers or ranchers 
under which the farmers or ranchers pur-
chase patented inputs or inputs otherwise 
owned by the entity or person to produce 
agricultural products to be acquired by 
such entity (or a subsidiary thereof); and 
(B) is required to file an annual report 
under section 13 of the Securities Exchange 
Act of 1934 (15 U.S.C. 78m), or has issued se-
curities under the Securities Exchange Act of 
1933. 
(2) 
REGENERATIVE
AGRICULTURAL
PRAC-
TICE.— 
(A) IN GENERAL.—The term ‘‘regenerative 
agricultural practice’’ means one of the fol-
lowing practices: 
(i) Alley cropping. 
(ii) Conservation cover. 
(iii) Conservation crop rotation. 
(iv) Establishment of contour buffer 
strips. 
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(v) Contour farming. 
(vi) Establishment of cover crops. 
(vii) Critical area planting. 
(viii) Establishment of cross wind trap 
strips. 
(ix) Establishment of field borders. 
(x) Establishment of filter strips. 
(xi) Forage and biomass planting, in-
cluding the use of native prairie and seed 
mixtures. 
(xii) Implementation of forest stand 
improvements. 
(xiii) Establishment of grassed water-
ways. 
(xiv) Hedgerow planting. 
(xv) 
Establishment 
of 
herbaceous 
wind barriers. 
(xvi) Multistory cropping. 
(xvii) Nutrient management. 
(xviii) Prescribed grazing. 
(xix) Range planting. 
(xx) Residue and tillage management 
with no till. 
(xxi) Residue and tillage management 
with reduced till. 
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(xxii) Establishment of riparian forest 
buffers. 
(xxiii) Establishment of riparian her-
baceous buffers. 
(xxiv) Silvopasture establishment. 
(xxv) Stripcropping. 
(xxvi) Tree and shrub establishment. 
(xxvii) Upland wildlife habitat restora-
tion. 
(xxviii) Establishment of vegetative 
barriers. 
(xxix) Wetland restoration. 
(xxx) Windbreak renovation. 
(xxxi) Establishment of windbreaks 
and shelterbelts. 
(xxxii) Woody residue treatment. 
(xxxiii) Any other highly effective and 
evidence-based vegetative or management 
practice, as determined by the Secretary, 
based on an annual review, that signifi-
cantly reduces agricultural greenhouse gas 
emissions or assists producers in adapting 
to, or mitigating against, increasing weath-
er volatility. 
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(B) INCLUSIONS.—In the case of covered 
land or livestock corporation raising ruminant 
livestock, the term ‘‘regenerative agricultural 
practice’’ includes the following practices: 
(i) The practice of allowing such live-
stock to graze pasture during the grazing 
season at least 120 days per year. 
(ii) The practice of requiring such 
livestock to intake at least 30 percent dry 
matter from grazing pasture during the 
grazing season. 
(iii) The practice of a producer cre-
ating a pasture management plan that 
manages pasture— 
(I) as a crop to meet the feed re-
quirements for such livestock; and 
(II) to protect soil and water 
quality. 
(iv) The practice of allowing such live-
stock to— 
(I) display natural behaviors at 
all times, with access to pasture dur-
ing the finishing phase; 
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(B) supporting the supply of organic fer-
tilizers and pesticides; 
(C) changing feed content for animals; 
(D) general farming practices; 
(E) food and animal transportation, pack-
aging, and distribution; 
(F) minimizing food waste; and 
(G) applying the National List of Allowed 
and Prohibited Substances, established in sec-
tion 205.6 et seq. of title 7, Code of Federal 
Regulations (or any successor regulations), to 
regenerative agricultural practices, as defined in 
section 5. 
SEC. 7. ANIMAL WELFARE. 
(a) ANIMAL WELFARE MANDATE.—Not later than 
one year after the date of enactment of this section, the 
Secretary of Agriculture shall issue regulations to ensure 
the well-being of covered animals. 
(b) SPECIFICATIONS.—In issuing regulations with re-
spect to the well-being of a covered animal, the Secretary 
of Agriculture shall— 
(1) prohibit the use of antibiotics, hormones, 
implants, or other substances, except for purposes of 
disease treatment as prescribed by a veterinarian; 
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(2) prohibit forms of permanent physical muti-
lation, including debeaking, beak or bill trimming, 
declawing, pinioning, wattle trimming, desnooding, 
detoeing, nose rings, and tusk removal; 
(3) ensure that such covered animal lives in a 
condition that allows the animal to socialize natu-
rally, to engage in natural behaviors, to have free-
dom of movement, and to be reared with a mother 
and weaned at a natural time; 
(4) provide for compliance oversight, inde-
pendent inspections, and transparency of covered fa-
cilities; and 
(5) if a violation of requirements of this sub-
section is found during an independent inspection 
performed pursuant to paragraph (4), the Secretary 
shall— 
(A) establish an online livestream video of 
such covered facilities that is limited in scope to 
such violation; and 
(B) grant the public access to such online 
livestream video. 
(c) REPORT
TO CONGRESS.—Not later than two 
years after the date of enactment of this section, and an-
nually thereafter, the Secretary of Agriculture shall sub-
mit to the appropriate committees a report detailing— 
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(1) the findings of animal welfare compliance, 
oversight, and independent inspections of covered fa-
cilities; 
(2) recommendations to Congress on additional 
actions necessary to ensure covered facilities are 
compliant with regulations set forth by this section; 
and 
(3) any other details as required by the Sec-
retary. 
(d) DEFINITIONS.—In this section: 
(1) APPROPRIATE
COMMITTEES.—The term 
‘‘appropriate committees’’ means— 
(A) the Committee on Agriculture and the 
Committee on Appropriations of the House of 
Representatives; and 
(B) the Committee on Agriculture, Nutri-
tion, and Forestry and the Committee on Ap-
propriations of the Senate. 
(2) COVERED ANIMAL.—The term ‘‘covered ani-
mal’’ means an animal raised for human consump-
tion or the production of dairy products, including— 
(A) beef cattle; 
(B) broiler chickens; 
(C) laying hens; 
(D) dairy cows; 
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(E) sheep; 
(F) goats; 
(G) pigs; 
(H) turkeys; 
(I) bison; 
(J) waterfowl, including ducks and geese; 
and 
(K) any other animal raised for human 
consumption or the production of dairy prod-
ucts, as determined by the Secretary. 
(3) COVERED
FACILITY.—The term ‘‘covered 
facility’’ means a facility of a covered land or live-
stock corporation (as defined in section 5) that en-
gages in animal raising, transport, slaughter, and 
processing. 
SEC. 8. TAX PROVISIONS RELATING TO CLIMATE TRANSI-
TION COSTS. 
(a) QUALIFIED
CAPITAL
CLIMATE
TRANSITION 
COSTS.—Section 162 of the Internal Revenue Code of 
1986 is amended by redesignating subsection (s) as sub-
section (t) and by inserting after subsection (r) the fol-
lowing new subsection: 
‘‘(s) QUALIFIED
CAPITAL
CLIMATE
TRANSITION 
COSTS.— 
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‘‘(1) IN GENERAL.—In the case of a retail elec-
tric supplier, vehicle manufacturer, or covered land 
or livestock corporation, the amount of any deduc-
tion allowed under subsection (a) with respect to 
qualified capital climate transitions costs (deter-
mined without regard to this subsection) shall be 
doubled. 
‘‘(2) QUALIFIED CAPITAL CLIMATE TRANSITION 
COSTS.—For purposes of this subsection, the term 
‘qualified capital climate transition costs’ means 
costs directly related to a transition to renewable en-
ergy sources, electric vehicle manufacturing, or re-
generative agriculture, as such terms are defined by 
the Secretary. 
‘‘(3) DEFINITIONS.—For purposes of this sec-
tion— 
‘‘(A) COVERED LAND OR LIVESTOCK COR-
PORATION.—The term ‘covered land or livestock 
corporation’ has the meaning given such term 
in section 5(f)(1) of the Earth Act to Stop Cli-
mate Pollution by 2030. 
‘‘(B) RETAIL
ELECTRIC
SUPPLIER.—The 
term ‘retail electric supplier’ has the meaning 
given such term in section 3(c)(4) of the Earth 
Act to Stop Climate Pollution by 2030. 
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‘‘(C) 
VEHICLE
MANUFACTURER.—The 
term ‘vehicle manufacturer’ has the meaning 
given such term in section 220(f)(2) of the 
Clean Air Act.’’. 
(b) QUALIFIED
CAPITAL
CLIMATE
TRANSITION 
PROPERTY.—Section 179 of the Internal Revenue Code 
of 1986 is amended— 
(1) in subsection (b)(1), by striking ‘‘The ag-
gregate cost’’ and inserting ‘‘Except as provided in 
subsection (f), the aggregate cost’’, 
(2) in subsection (d)(1), by striking ‘‘and’’ at 
the end of subparagraph (B)(ii), by striking the pe-
riod at the end of subparagraph (C) and inserting 
‘‘, and’’, and by adding at the end the following new 
subparagraph: 
‘‘(D) at the election of the taxpayer, quali-
fied capital climate transition property (as de-
fined in subsection (f).’’, and 
(3) by adding at the end the following new sub-
section: 
‘‘(f) QUALIFIED
CAPITAL
CLIMATE
TRANSITION 
PROPERTY.— 
‘‘(1) IN GENERAL.—For purposes of this sub-
section, the term ‘qualified capital climate transition 
property’ means property directly related to a transi-
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tion to renewable energy sources, zero emission vehi-
cle manufacturing, or regenerative agriculture, as 
such terms are defined by the Secretary. 
‘‘(2) LIMITATION.—The Secretary shall estab-
lish by regulation the aggregate cost which may be 
taken into account under subsection (a) with respect 
to qualified capital climate transition property. 
‘‘(3) REGULATIONS AND GUIDANCE.—The Sec-
retary may issue such regulations or guidance as 
necessary to broadly define qualifying section 179 
property based on the qualified capital climate tran-
sition costs that can be expected to be necessary in 
future taxable years.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years ending after the date of the enactment of this 
Act. 
SEC. 9. SUPPORT, OVERSIGHT, AND REPORTING. 
(a) SUPPORT AND OVERSIGHT.—The Administrator 
of the Environmental Protection Agency, the Secretary of 
Energy, and the Secretary of Agriculture shall provide di-
rect oversight, facilitation, and support for the transitions 
to minimum annual percentages required under this Act 
and the amendments made by this Act. 
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(b) COMBINED REPORTING REQUIRED.—Not later 
than one year after the date of enactment of this Act, and 
annually thereafter, by April 15, the Administrator of the 
Environmental Protection Agency, the Secretary of En-
ergy, and the Secretary of Agriculture shall jointly submit 
to Congress a combined report on the transitions and the 
compliance of such transitions required under this Act and 
the amendments made by this Act. 
(c) NATIONAL
ACADEMY
OF
SCIENCES
REC-
OMMENDATIONS.—Not later than one year after the date 
of enactment of this Act, the National Academy of 
Sciences shall prepare reports to assist all relevant entities 
with implementing the requirements of this Act and the 
amendments made by this Act, including staffing, supply 
chain, domestic production, raw materials, and the reuse 
and recycling of all elements utilized to create renewable 
energy. 
SEC. 10. DISALLOWANCE OF DEDUCTIONS FOR NON-COM-
PLIANT BUSINESSES. 
(a) IN GENERAL.—Part IX of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
items not deductible) is amended by adding at the end 
thereof the following new section: 
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‘‘SEC. 280I. EXPENDITURES OF NON-COMPLIANT BUSI-
NESSES. 
‘‘No deduction shall be allowed for any amount paid 
or incurred during the taxable year in carrying on any 
trade or business if such trade or business (or the activi-
ties which comprise such trade or business) does not com-
ply with the provisions of the Earth Act to Stop Climate 
Pollution by 2030 at any time during such taxable year.’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part IX of the subchapter B of chapter 1 of such 
Code is amended by adding at the end thereof the fol-
lowing new item: 
Sec. 280I. Expenditures of non-compliant businesses. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to amounts paid or incurred after 
the date of the enactment of this Act in taxable years end-
ing after such date. 
SEC. 11. SEVERABILITY. 
Should any provision in this Act, or an amendment 
made by this Act, be found to be unconstitutional by a 
court of law, such provision, or such amendment, shall be 
severed from the remainder of this Act, and such action 
shall not affect the enforceability of the remaining provi-
sions of this Act. 
Æ 
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