118 
‘‘For property which so 
ceases during: 
The applicable 
percentage is: 
The first or second year ....................................................
100 percent
The third or fourth year ...................................................
75 percent
The fifth or sixth year ......................................................
50 percent
The seventh or eighth year ...............................................
25 percent. 
‘‘(C) PROPERTY BEYOND ACTUAL USEFUL 
LIFE.—For purposes of this paragraph, prop-
erty which, during such 8-year period, is no 
longer capable of being used in the trade or 
business of farming shall be treated as ceasing 
to be qualified farming property. 
‘‘(3) RELATED PARTY RULES.— 
‘‘(A) IN
GENERAL.—A sale or purchase 
shall only be taken into account under this sec-
tion if the property is not acquired from a per-
son related to the person acquiring such prop-
erty (or, if married, such individual’s spouse). 
‘‘(B) RELATED PERSONS.—A person shall 
be treated as related to another person if the 
relationship between such persons would result 
in the disallowance of losses under section 267 
or 707(b). 
‘‘(4) APPLICATION WITH OTHER CREDITS.— 
‘‘(A) BUSINESS CREDIT TREATED AS PART 
OF GENERAL BUSINESS CREDIT.—So much of 
the credit which would be allowed under this 
section for any taxable year (determined with-
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119 
out regard to this paragraph) that is attrib-
utable to property that is land used in a trade 
or business of the taxpayer, or that in the 
hands of the taxpayer is of a character subject 
to an allowance for depreciation, shall be treat-
ed as a credit listed in section 38(b) for such 
taxable year (and not allowed under this sec-
tion). 
‘‘(B) PERSONAL CREDIT.—The credit al-
lowed under subsection (a) (after the applica-
tion of paragraph (1)) for any taxable year 
shall be treated as a credit allowable under sub-
part A for such taxable year. 
‘‘(5) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under this section shall be re-
duced by the amount of such credit so allowed.’’. 
(b) CONFORMING AMENDMENT.—Section 38(b) of 
such Code is amended by striking ‘‘plus’’ at the end of 
paragraph (35), by striking the period at the end of para-
graph (36) and inserting ‘‘, plus’’, and by adding at the 
end the following new paragraph: 
‘‘(37) the portion of the eligible farmer credit to 
which section 30E(d)(3)(A) applies.’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 30E. Eligible farmer credits.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
SEC. 522. ENSURING FARM SERVICE FACILITY LOANS CAN 
SERVE AGRICULTURAL COOPERATIVES. 
Section 1614(a) of the Food, Conservation, and En-
ergy Act of 2008 (7 U.S.C. 8789(a)) is amended by insert-
ing ‘‘(including agricultural cooperatives)’’ after ‘‘for pro-
ducers’’. 
SEC. 523. LOANS TO COOPERATIVES. 
Section 316(a) of the Consolidated Farm and Rural 
Development Act (7 U.S.C. 1946(a)) is amended by add-
ing at the end the following: 
‘‘(3) 
LOANS
TO
COOPERATIVES.—Notwith-
standing subtitle A or this subtitle, the liability for 
a farm ownership loan or farm operating loan under 
such subtitles to a cooperative of family farm farm-
ers shall be required to attach to the individual 
members of the cooperative, as determined by the 
Secretary.’’. 
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TITLE VI—FOOD WASTE 
SEC. 601. SENSE OF CONGRESS REGARDING REDUCING 
FOOD WASTE. 
(a) FINDINGS.—Congress makes the following find-
ings: 
(1) Up to 40 percent of food in the United 
States is wasted, the equivalent of 1,250 calories per 
person, per day, and more than 400 pounds of food 
per person, per year. 
(2) Growing, processing, transporting, and dis-
posing of uneaten food is a significant burden on the 
United States economy, costing approximately 
$218,000,000,000 annually. 
(3) Considerable resources in the United States 
are invested in the production of food that is eventu-
ally wasted, including an estimated 18 percent of 
fertilizer used in agricultural production, 19 percent 
of crop land, and 21 percent of agricultural water 
usage. 
(4) Growing, processing, transporting, and dis-
posing of food that is eventually wasted contributes 
to greenhouse gas emissions. 
(5) Disposing of uneaten food costs the average 
household of four in the United States an estimated 
$1,800 annually. 
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(b) SENSE OF CONGRESS.—In light of the findings 
made in subsection (a), it is the sense of Congress that 
the Federal Government should invest in programs, meth-
odologies, and actions to reduce food waste across the 
United States at the Federal, State, and local levels, in-
cluding by— 
(1) providing targeted funding for food waste 
solutions; 
(2) improving and standardizing the measure-
ment and reporting of food waste data; 
(3) standardizing food date labels; 
(4) removing barriers to food donation; 
(5) supporting and encouraging local and re-
gional efforts to reduce food waste; and 
(6) engaging and educating the American public 
on how to reduce food waste. 
SEC. 602. ESTABLISHMENT OF OFFICE OF FOOD WASTE. 
Subtitle D of the Department of Agriculture Reorga-
nization Act of 1994 (7 U.S.C. 6951 et seq.) is amended 
by adding at the end the following new section: 
‘‘SEC. 244. OFFICE OF FOOD WASTE. 
‘‘(a) ESTABLISHMENT.—The Secretary shall estab-
lish within the executive operations of the Department an 
office to be known as the ‘Office of Food Waste’. 
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‘‘(b) RESPONSIBILITIES.—The Office of Food Waste 
shall be responsible— 
‘‘(1) for coordinating Federal programs to 
measure and reduce the incidence of food waste in 
the United States by serving as the central office 
within the Department for food waste reduction ef-
forts, including food waste prevention, food dona-
tion, recovery of surplus food for commercial pur-
poses, and food scrap recycling; 
‘‘(2) for providing information about and rais-
ing awareness of food waste issues across sectors of 
the United States economy and across Federal agen-
cies; and 
‘‘(3) for serving as the primary point of contact 
for food waste reduction and food recovery issues 
within the Department and across Federal agencies. 
‘‘(c) FUNDING.—Of the funds of the Commodity 
Credit Corporation, the Secretary shall use to carry out 
this section $100,000,000 for the period of fiscal years 
2019 through 2023.’’. 
SEC. 603. ESTABLISHMENT OF FOOD LOSS AND WASTE RE-
DUCTION TASK FORCE. 
Subtitle D of the Department of Agriculture Reorga-
nization Act of 1994 (7 U.S.C. 6951 et seq.) is further 
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amended by inserting after section 244, as added by sec-
tion 602, the following new section: 
‘‘SEC. 245. FOOD LOSS AND WASTE REDUCTION TASK 
FORCE. 
‘‘(a) IN GENERAL.—Not later than 18 months after 
the date of the enactment of this section, the Secretary 
of Agriculture, in consultation with the Administrator of 
the Environmental Protection Agency, shall establish, in 
the office of the Under Secretary for Food, Nutrition, and 
Consumer Services, a task force— 
‘‘(1) to advise and support the Secretary and 
the Administrator in meeting the national food 
waste reduction goal of 50 percent by 2030, as spec-
ified in the announcement made on September 16, 
2015, by the Secretary and the Administrator; 
‘‘(2) to provide strategic direction for efforts to 
meet the national food waste reduction goal; 
‘‘(3) to monitor progress toward meeting the 
national food waste reduction goal; 
‘‘(4) to support effective public reporting in the 
United States regarding progress toward meeting 
the national food waste reduction goal and any rel-
evant benchmarks in meeting such goal; 
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‘‘(5) to raise public awareness and visibility of 
the national food waste reduction goal in the United 
States; and 
‘‘(6) to recommend improvements to Federal ef-
forts to meet the national food waste reduction goal. 
‘‘(b) COMPOSITION.—The task force shall be com-
posed of 15 members, appointed jointly by the Secretary 
and the Administrator. The task force shall include a rep-
resentative from each of the following industries and inter-
est groups: 
‘‘(1) The agriculture industry. 
‘‘(2) The food processing and manufacturing in-
dustry. 
‘‘(3) The food distribution industry. 
‘‘(4) The retail and grocery industry. 
‘‘(5) The restaurant industry. 
‘‘(6) The institutional food service industry. 
‘‘(7) Government, private, and nonprofit enti-
ties focused on nutrition. 
‘‘(8) Government, private, and nonprofit enti-
ties focused on consumer education. 
‘‘(9) Government, private, and nonprofit enti-
ties focused on food waste entrepreneurship. 
‘‘(10) Nonprofit entities focused on food waste 
prevention. 
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‘‘(11) Government, private, and nonprofit enti-
ties focused on food donation. 
‘‘(12) Government, private, and nonprofit enti-
ties focused on food scrap recycling. 
‘‘(13) Educational institutions focused on food 
systems and food waste. 
‘‘(14) A State or local government with a food 
waste reduction program. 
‘‘(15) A scientist who specializes in the science 
of food scrap recycling and other relevant scientific 
processes. 
‘‘(c) TERMS.—A member of the task force shall serve 
on the task force for a single term of 3 years. A member 
may not be reappointed. Any vacancy shall be filled within 
60 days in the same manner as the original appoint-
ment.’’. 
SEC. 
604. 
STANDARDIZING, 
AGGREGATING, 
AND 
PUB-
LISHING FOOD WASTE DATA. 
(a) 
METHODOLOGY
FOR
MEASURING
FOOD 
WASTE.—Not later than 18 months after the date of the 
enactment of this Act, the Secretary of Agriculture shall 
establish, through a rule made in accordance with section 
553 of title 5, United States Code, a standardized method-
ology for consistently measuring food waste in the United 
States economy, such as— 
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(1) on-farm losses during agricultural produc-
tion and harvesting; 
(2) losses during processing and distribution; 
(3) kitchen waste and post-consumer waste 
from the restaurant and hospitality industries; 
(4) food waste occurring in schools and other 
institutions; and 
(5) food waste occurring in other industries. 
(b) METHODOLOGY
FOR AGGREGATING
AND DIS-
SEMINATING DATA .—The methodology established under 
subsection (a) shall include aggregating and disseminating 
any data or information collected with respect to food 
waste. The methodology shall incorporate tools for describ-
ing why food waste occurs and the type of food wasted 
and take into account existing protocols and tools that 
may serve as resources. 
(c) PUBLIC AVAILABILITY OF DATA.—Information 
collected with respect to food waste shall be made available 
through a publicly accessible internet website of the De-
partment of Agriculture, which may be disaggregated by 
private sector and State or local government data. 
(d) CONSULTATION.—The Secretary of Agriculture 
shall carry out this section in consultation with the Admin-
istrator of the Environmental Protection Agency. 
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TITLE VII—RESEARCH, EXTEN-
SION, 
AND 
RELATED 
MAT-
TERS 
Subtitle A—Investing in 
Sustainable Agriculture 
SEC. 701. SUSTAINABLE AGRICULTURE RESEARCH, EXTEN-
SION, AND EDUCATION PROGRAMS. 
(a) FEDERAL-STATE
GRANT
PROGRAM.—Section 
1623 of the Food, Agriculture, Conservation, and Trade 
Act of 1990 (7 U.S.C. 5813) is amended— 
(1) in the section heading, by striking 
‘‘MATCHING’’; 
(2) in subsection (a)— 
(A) by striking ‘‘matching’’; and 
(B) by inserting ‘‘and centers’’ after ‘‘edu-
cation programs’’; 
(3) in subsection (c)(2), by striking ‘‘, and shall 
identify the sources of matching State funds for the 
same fiscal year’’; and 
(4) by amending subsection (d) to read as fol-
lows: 
‘‘(d) DURATION.—The Secretary shall provide grants 
to eligible States for a period not to exceed 5 years.’’. 
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(b) MANDATORY FUNDING.—Section 1624 of the 
Food, Agriculture, Conservation, and Trade Act of 1990 
(7 U.S.C. 5814) is amended to read as follows: 
‘‘SEC. 1624. MANDATORY FUNDING. 
‘‘Of the funds of the Commodity Credit Corporation, 
the Secretary shall make available to carry out this chap-
ter $75,000,000 for each of fiscal years 2019 through 
2023.’’. 
SEC. 702. NATIONAL TRAINING PROGRAM. 
Section 1629(i) of the Food, Agriculture, Conserva-
tion, and Trade Act of 1990 (7 U.S.C. 5832(i)) is amend-
ed to read as follows: 
‘‘(i) MANDATORY FUNDING.—Of the funds of the 
Commodity Credit Corporation, the Secretary shall make 
available to carry out this section $25,000,000 for each 
of fiscal years 2019 through 2023.’’. 
Subtitle B—Supporting Research 
To Help Farmers Adapt to a Dis-
rupted Climate 
SEC. 
711. 
COMPETITIVE, 
SPECIAL, 
AND 
FACILITIES 
GRANTS. 
Section 2 of the Competitive, Special, and Facilities 
Research Grant Act (7 U.S.C. 3157) is amended— 
(1) in subsection (b)— 
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