I 
116TH CONGRESS 
1ST SESSION H. R. 1770 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain amounts realized on the disposition of property raised or produced 
by a student agriculturist, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 14, 2019 
Mr. MCCAUL (for himself, Mr. PETERSON, and Mr. CUELLAR) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to exclude 
from gross income certain amounts realized on the dis-
position of property raised or produced by a student 
agriculturist, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Student Agriculture 
Protection Act of 2019’’. 
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SEC. 2. EXCLUSION OF CERTAIN GAIN BY STUDENT AGRI-
CULTURISTS FROM GROSS INCOME. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139G the following new section: 
‘‘SEC. 139H. GAIN FROM PROPERTY PRODUCED OR RAISED 
BY A STUDENT AGRICULTURIST. 
‘‘(a) IN GENERAL.—In the case of a student agri-
culturist, gross income shall not include so much of the 
gain from qualified dispositions during the taxable year 
as does not exceed $5,000. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) STUDENT
AGRICULTURIST.—The term 
‘student agriculturist’ means an individual who has 
not attained age 22 and who is enrolled in— 
‘‘(A) an FFA chapter or a program estab-
lished by the National FFA Organization, 
‘‘(B) a 4–H Club or other program estab-
lished by 4–H, or 
‘‘(C) any student agriculture program 
similar in nature to a club or program de-
scribed in subparagraph (A) or (B) which is 
under the direction or guidance of an agricul-
tural educator, advisor, or club leader. 
‘‘(2) QUALIFIED DISPOSITION.— 
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‘‘(A) IN
GENERAL.—The term ‘qualified 
disposition’ means a sale or exchange of quali-
fied property by or on behalf of a student agri-
culturist (determined as of the date of the sale 
or exchange) which occurs— 
‘‘(i) during an activity of a type de-
scribed in paragraph (2)(B) or (3)(B) of 
section 513(d), or 
‘‘(ii) under the supervision of a pro-
gram described in subparagraph (A), (B), 
or (C) of paragraph (1). 
‘‘(B) QUALIFIED
PROPERTY.—For pur-
poses of subparagraph (A), the term ‘qualified 
property’ means personal property, including 
livestock, crops, and agricultural mechanics or 
shop projects, produced or raised— 
‘‘(i) by the student agriculturist by or 
on behalf of whom the sale or exchange is 
made, and 
‘‘(ii) under the supervision of a pro-
gram described in subparagraph (A), (B), 
or (C) of paragraph (1).’’. 
(b) CONFORMING AMENDMENT.—The table of sec-
tions for part III of subchapter B of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by inserting 
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after the item relating to section 139G the following new 
item: 
‘‘Sec. 139H. Gain from property produced or raised by a student agri-
culturist.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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