Title: Hemp Opportunity Zone Act of 2020
Policy area: Taxation

Summary:
Hemp Opportunity Zone Act of 2020
The bill permits the designation of up to 25% of the low-income communities as Hemp Opportunity Zones. Hemp, or industrial hemp, is a variety of the cannabis sativa plant species grown specifically for certain industrial uses, such as making rope, strong fabrics, fiberboard, and paper.
In designating such zones, preference must be given to areas that are facing obstacles to economic development, are the focus of governmental or private economic development initiatives, are poised for economic growth requiring access to a larger hemp market, and represent the areas of a state where hemp production would result in the highest return on investment.
The bill also allows
The bill requires the Department of the Treasury to study certain issues relating to hemp production, including the potential opportunities for hemp seed to be used as animal feed and for the use of hemp to create personal protective equipment for health care workers and first responders.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8131 Introduced in House (IH)]

<DOC>






116th CONGRESS
  2d Session
                                H. R. 8131

     To amend the Internal Revenue Code of 1986 to establish Hemp 
                           Opportunity Zones.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 28, 2020

Mr. Riggleman introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
Agriculture, for a period to be subsequently determined by the Speaker, 
 in each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
     To amend the Internal Revenue Code of 1986 to establish Hemp 
                           Opportunity Zones.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Hemp Opportunity Zone Act of 2020''.

SEC. 2. HEMP OPPORTUNITY ZONES.

    (a) In General.--Chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting after subchapter V the following new subchapter:

                 ``Subchapter W--Hemp Opportunity Zones

``SEC. 1400W-1. DESIGNATION.

    ``(a) Hemp Opportunity Zone Defined.--For purposes of this 
subchapter, the term `hemp opportunity zone' means a population census 
tract that is a low-income community that is designated as a hemp 
opportunity zone.
    ``(b) Designation.--
            ``(1) In general.--For purposes of subsection (a), a 
        population census tract that is a low-income community is 
        designated as a hemp opportunity zone if--
                    ``(A) not later than the end of the determination 
                period, the chief executive office of the State in 
                which the tract is located--
                            ``(i) nominates the tract for designation 
                        as a hemp opportunity zone, and
                            ``(ii) notifies the Secretary in writing of 
                        such nomination, and
                    ``(B) the Secretary certifies such nomination and 
                designates such tract as a hemp opportunity zone before 
                the end of the consideration period.
            ``(2) Factors for consideration.--In nominating tracts (and 
        considering such nominations for certification) preference 
        shall be given to areas which--
                    ``(A) are facing obstacles to economic development 
                due to a lack of resources,
                    ``(B) are the focus of mutually reinforcing state, 
                local, or private economic development initiatives,
                    ``(C) are poised for economic growth that requires 
                access to a larger hemp market for commercial purposes, 
                and
                    ``(D) represent the areas of a State where such 
                service would result in the highest return on 
                investment.
            ``(3) Extension of periods.--A chief executive officer of a 
        State may request that the Secretary extend either the 
        determination or consideration period, or both (determined 
        without regard to this subparagraph), for an additional 30 
        days.
    ``(c) Other Definitions.--For purposes of this subsection--
            ``(1) Low-income communities.--The term `low-income 
        community' has the same meaning as when used in section 45D(e).
            ``(2) Definition of periods.--
                    ``(A) Consideration period.--The term 
                `consideration period' means the 30-day period 
                beginning on the date on which the Secretary receives 
                notice under subsection (b)(1)(A)(ii), as extended 
                under subsection (b)(3).
                    ``(B) Determination period.--The term 
                `determination period' means the 90-day period 
                beginning on the date of the enactment of this section, 
                as extended under subsection (b)(2).
                    ``(C) State.--For purposes of this section, the 
                term `State' includes any possession of the United 
                States.
    ``(d) Number of Designations.--
            ``(1) In general.--Except as provided by paragraph (2), the 
        number of population census tracts in a State that may be 
        designated as hemp opportunity zones under this section may not 
        exceed 25 percent of the number of low-income communities in 
        the State.
            ``(2) Exception.--If the number of low-income communities 
        in a State is less than 100, then a total of 25 of such tracts 
        may be designated as qualified opportunity zones.
    ``(e) Designation of Tracts Contiguous With Low-Income 
Communities.--
            ``(1) In general.--A population census tract that is not a 
        low-income community may be designated as a hemp opportunity 
        zone under this section if--
                    ``(A) the tract is contiguous with the low-income 
                community that is designated as a hemp opportunity 
                zone, and
                    ``(B) the median family income of the tract does 
                not exceed 125 percent of the median family income of 
                the low-income community with which the tract is 
                contiguous.
            ``(2) Limitation.--Not more than 5 percent of the 
        population census tracts designated in a State as a hemp 
        opportunity zone may be designated under paragraph (1).
    ``(f) Period for Which Designation Is in Effect.--A designation as 
a hemp opportunity zone shall remain in effect for the period beginning 
on the date of the designation and ending at the close of the 10th 
calendar year beginning on or after such date of designation.

``SEC. 1400W-2. DEFERRAL FOR ELIGIBLE TAXPAYER OF CAPITAL GAINS 
              INVESTED IN HEMP OPPORTUNITY ZONES.

    ``(a) In General.--
            ``(1) Exclusion of gain invested in hemp opportunity zone 
        property.--In the case of gain from the sale to, or exchange 
        with, an unrelated person of any property held by the taxpayer, 
        at the election of the taxpayer--
                    ``(A) gross income for the taxable year shall not 
                include so much of such gain as does not exceed the 
                aggregate cost of all qualified hemp opportunity zone 
                property acquired by the taxpayer during the 180-day 
                period beginning on the date of such sale or exchange, 
                and
                    ``(B) the amount of gain excluded by subparagraph 
                (A) shall be included in gross income as provided by 
                paragraph (2).
            ``(2) Deferral of gain invested in qualified hemp 
        opportunity zone property.--
                    ``(A) Year of inclusion.--Except as provided by 
                subparagraph (C), gain to which paragraph (1)(B) 
                applies shall be included in income in the taxable year 
                in which the qualified hemp opportunity zone property 
                related to such gain is sold or exchanged in the amount 
                determined under subparagraph (B).
                    ``(B) Amount includible.--The amount of gain 
                determined under this clause shall be--
                            ``(i) 100 percent of such gain in the case 
                        of the sale or exchange of the qualified hemp 
                        opportunity zone property with respect to which 
                        gain is deferred under paragraph (1) that is 
                        held for less than 5 years,
                            ``(ii) 90 percent of such gain in the case 
                        of the sale or exchange of the qualified hemp 
                        opportunity zone property with respect to which 
                        gain is deferred under paragraph (1) that is 
                        held for at least 5 years but less than 7 
                        years, and
                            ``(iii) 85 percent of such gain in the case 
                        of the sale or exchange of the qualified hemp 
                        opportunity zone property with respect to which 
                        gain is deferred under paragraph (1) that is 
                        held for at least 7 years.
            ``(3) Exclusion of gain on qualified hemp opportunity zone 
        property held for at least 10 years.--Except as provided in 
        paragraph (2), in the case of the sale or exchange of qualified 
        hemp opportunity zone property, or an investment in a qualified 
        opportunity fund, held for at least 10 years, gross income for 
        the taxable year shall not include any gain from the sale or 
        exchange of such property or investment.
            ``(4) One election per property.--No election may be made 
        under paragraph (1) with respect to a sale or exchange if an 
        election previously made with respect to such sale or exchange 
        is in effect.
    ``(b) Basis Rules Relating to Qualified Hemp Opportunity Zone 
Property.--
            ``(1) Reduced by gain deferred under subsection (a)(1).--
        The basis of a qualified hemp opportunity zone property 
        immediately after its acquisition under subsection (a) shall be 
        reduced by the amount of gain deferred by reason of subsection 
        (a)(1)(A) with respect to such property.
            ``(2) Increase for gain recognized under subsection 
        (a)(2).--The basis of qualified hemp opportunity zone property 
        shall be increased by the amount of gain recognized by reason 
        of subsection (a)(2) with respect to such property.
            ``(3) Subsequent increase in basis for property held for at 
        least 5 years but less than 10 years.--In the case of qualified 
        hemp opportunity zone property held for at least 5 years but 
        less than 10 years--
                    ``(A) Property held for 5 years.--For qualified 
                hemp opportunity zone property held for at least 5 
                years, the basis of such property shall be increased by 
                an amount equal to 10 percent of the amount of gain 
                deferred by reason of subsection (a)(1)(A) with respect 
                to such property.
                    ``(B) Property held for 7 years.--For qualified 
                hemp opportunity zone property held for at least 7 
                years, the basis of such property shall be increased by 
                an amount equal to 5 percent of the amount of gain 
                deferred by reason of subsection (a)(1)(A) with respect 
                to such property.
    ``(c) Qualified Hemp Opportunity Zone Property.--For purposes of 
this section:
            ``(1) In general.--The term `qualified hemp opportunity 
        zone property' means property which is--
                    ``(A) qualified hemp opportunity zone stock,
                    ``(B) qualified hemp opportunity zone partnership 
                interest,
                    ``(C) qualified hemp opportunity zone business 
                property, or
                    ``(D) an interest in a qualified investment fund.
            ``(2) Qualified hemp opportunity zone stock.--
                    ``(A) In general.--Except as provided in 
                subparagraph (B), the term `qualified hemp opportunity 
                zone stock' means any stock in a domestic corporation 
                if--
                            ``(i) such stock is acquired by the 
                        taxpayer after December 31, 2019, at its 
                        original issue (directly or through an 
                        underwriter) from the corporation solely in 
                        exchange for cash,
                            ``(ii) as of the time such stock was 
                        issued, such corporation was a qualified hemp 
                        opportunity zone business (or, in the case of a 
                        new corporation, such corporation was being 
                        organized for purposes of being a qualified 
                        hemp opportunity zone business), and
                            ``(iii) during substantially all of the 
                        taxpayer's holding period for such stock, such 
                        corporation qualified as a qualified hemp 
                        opportunity zone business.
                    ``(B) Redemptions.--A rule similar to the rule of 
                section 1202(c)(3) shall apply for purposes of this 
                paragraph.
            ``(3) Qualified hemp opportunity zone partnership 
        interest.--The term `qualified hemp opportunity zone 
        partnership interest' means any capital or profits interest in 
        a domestic partnership if--
                    ``(A) such interest is acquired by the taxpayer 
                after December 31, 2019, from the partnership solely in 
                exchange for cash,
                    ``(B) as of the time such interest was acquired, 
                such partnership was a qualified hemp opportunity zone 
                business (or, in the case of a new partnership, such 
                partnership was being organized for purposes of being a 
                qualified hemp opportunity zone business), and
                    ``(C) during substantially all of the taxpayer's 
                holding period for such interest, such partnership 
                qualified as a qualified hemp opportunity zone 
                business.
            ``(4) Qualified hemp opportunity zone business property.--
                    ``(A) In general.--The term `qualified hemp 
                opportunity zone business property' means tangible 
                property used in a trade or business of the taxpayer 
                if--
                            ``(i) such property is used primarily in 
                        the trade or business of producing hemp--
                            ``(ii) such property was acquired by the 
                        taxpayer by purchase (as defined in section 
                        179(d)(2)) after December 31, 2019,
                            ``(iii) the original use of such property 
                        in the qualified hemp opportunity zone 
                        commences with the taxpayer or the taxpayer 
                        substantially improves the property, and
                            ``(iv) during substantially all of the 
                        taxpayer's holding period for such property, 
                        substantially all of the use of such property 
                        was in a qualified hemp opportunity zone.
                    ``(B) Substantial improvement.--For purposes of 
                subparagraph (A)(iii), property shall be treated as 
                substantially improved by the taxpayer only if, during 
                any 30-month period beginning after the date of 
                acquisition of such property, additions to basis with 
                respect to such property in the hands of the taxpayer 
                exceed an amount equal to the adjusted basis of such 
                property at the beginning of such 30-month period in 
                the hands of the taxpayer.
                    ``(C) Treatment of related parties.--For purposes 
                of subparagraph (A)(ii), the rules of subparagraph (A) 
                of section 179(d)(2) shall be applied using the 
                relationship described in subsection (e)(2) in lieu of 
                the relationship described in such subparagraph.
            ``(5) Qualified hemp opportunity fund.--The term `qualified 
        hemp opportunity fund' means any investment vehicle organized 
        as a corporation or a partnership for the purpose of investing 
        in qualified hemp opportunity zone property (other than another 
        qualified hemp opportunity fund) that holds at least 90 percent 
        of its assets in qualified hemp opportunity zone property, 
        determined--
                    ``(A) on the last day of the first 6-month period 
                of the taxable year of the fund, and
                    ``(B) on the last day of the taxable year of the 
                fund.
            ``(6) Qualified hemp opportunity zone business.--
                    ``(A) In general.--The term `qualified hemp 
                opportunity zone business' means a trade or business--
                            ``(i) in which substantially all of the 
                        tangible property owned or leased by the 
                        taxpayer is qualified hemp opportunity zone 
                        business property,
                            ``(ii) which satisfies the requirements of 
                        paragraphs (2), (4), and (8) of section 
                        1397C(b), and
                            ``(iii) which is not described in section 
                        144(c)(6)(B).
                    ``(B) Special rule.--For purposes of subparagraph 
                (A), tangible property that ceases to be a qualified 
                hemp opportunity zone business property shall continue 
                to be treated as a qualified hemp opportunity zone 
                business property for the lesser of--
                            ``(i) 5 years after the date on which such 
                        tangible property ceases to be so qualified, or
                            ``(ii) the date on which such tangible 
                        property is no longer held by the qualified 
                        hemp opportunity zone business.
    ``(d) Applicable Rules.--
            ``(1) In general.--For purposes of this section and except 
        as otherwise provided in this section, rules similar to the 
        rules applicable to deferred like kind exchanges under section 
        1031 shall apply except that reinvestment in qualified hemp 
        opportunity zone property need not require an intermediary 
        party.
            ``(2) Related persons.--For purposes of this subsection, 
        persons are related to each other if such persons are described 
        in section 267(b) or 707(b)(1), determined by substituting `20 
        percent' for `50 percent' each place it occurs in such 
        sections.
            ``(3) Decedents.--In the case of a decedent, amounts 
        recognized under this section shall, if not properly includible 
        in the gross income of the decedent, be includible in gross 
        income as provided by section 691.
            ``(4) Regulations.--The Secretary shall prescribe such 
        regulations as may be necessary or appropriate to carry out the 
        purposes of this section, including--
                    ``(A) rules providing for proportionate inclusion 
                in income and increases in basis for purposes of 
                subsections (a) and (b) in cases in which a sale or 
                exchange of any qualified hemp opportunity zone 
                property with respect to which gain is deferred under 
                subsection (a)(1)(A) is less than all of such property,
                    ``(B) rules requiring taxpayers to provide such 
                information as the Secretary determines to be necessary 
                or appropriate for the identification of both the 
                assets sold (including basis and sale price) and the 
                assets acquired and investments made, and
                    ``(C) rules to prevent abuse.

``SEC. 1400W-3. IMMEDIATE EXPENSING OF QUALIFIED HEMP OPPORTUNITY ZONE 
              BUSINESS PROPERTY.

    ``(a) In General.--A taxpayer engaged in the trade or business of 
hemp production may elect to treat the cost of any qualified hemp 
opportunity zone business property (as defined in section 1400W-2) as 
an expense which is not chargeable to capital account. Any cost so 
treated shall be allowed as a deduction for the taxable year in which 
the qualified hemp opportunity zone business property is placed in 
service.
    ``(b) Exception for Certain Property.--For purposes of this 
section, the term `qualified hemp opportunity zone business property' 
shall not include any property to which section 168(g) applies.
    ``(c) Election.--An election under this section shall be made under 
rules similar to the rules of section 179(c).
    ``(d) Coordination With Section 179.--For purposes of section 179, 
qualified hemp opportunity zone business property shall not be treated 
as section 179 property.
    ``(e) Application of Other Rules.--Rules similar to the rules of 
paragraphs (3), (4), (5), (7), (9), and (10) of section 179(d) shall 
apply for purposes of this section.
    ``(f) Taxpayer Reporting.--This section shall not apply with 
respect to any taxpayer for any taxable year unless such taxpayer 
provides the Secretary with such information as the Secretary may 
require to allow the Secretary to evaluate the effectiveness of the 
program established under this part.''.
    (b) Basis Adjustments.--Section 1016(a) of such Code is amended by 
striking ``and'' at the end of paragraph (37), by striking the period 
at the end of paragraph (38) and inserting ``, and'', and by inserting 
after paragraph (38) the following new paragraph:
            ``(39) to the extent provided in section 1400W-2(b).''.
    (c) Clerical Amendment.--The table of subchapters for chapter 1 of 
such Code is amended by inserting after the item relating to subchapter 
V the following new item:

               ``subchapter w. hemp opportunity zones''.

    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

SEC. 3. INCREASED QUALIFIED BUSINESS INCOME DEDUCTION FOR HEMP 
              PRODUCERS.

    (a) In General.--Section 199A(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(8) Special rule with respect to qualified business 
        income from hemp production.--
                    ``(A) In general.--In the case of any qualified 
                trade or business which is engaged in hemp production 
                and the gross receipts for the preceding taxable year 
                of which do not exceed $25,000,000, the amount 
                determined under paragraph (2) with respect to such 
                trade or business shall be increased by an amount equal 
                to 15 percent of so much of the qualified business 
                income with respect to such trade or business as is 
                properly allocable to hemp production.
                    ``(B) Common control.--Any trades or business which 
                are under common control and treated as a single 
                employer under section 52 shall be treated as a single 
                trade or business for purposes of applying the 
                $25,000,000 gross receipts test under subparagraph 
                (A).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning the date of the enactment of this Act.

SEC. 4. HEMP FARMER START-UP TAX CREDIT.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by adding at the end 
the following new section:

``SEC. 45U. HEMP FARMER START-UP CREDIT.

    ``(a) In General.--For purposes of section 38, in the case of an 
eligible hemp farmer, the hemp farmer start-up credit determined under 
this section for any taxable year is an amount equal to--
            ``(1) 10 percent of the cash rent paid by the taxpayer for 
        land in connection with the trade or business of producing 
        hemp, or
            ``(2) 15 percent of the crop share rent so paid by the 
        taxpayer.
    ``(b) Definitions and Special Rules.--For purposes of this 
section--
            ``(1) Eligible hemp farmer.--The term `eligible hemp 
        farmer' means any person who--
                    ``(A) engaged in the trade or business of hemp 
                farming, and
                    ``(B) has gross receipts for the preceding taxable 
                year of not more than $25,000,000.
            ``(2) Cash rent.--The term `cash rent' means any rent paid 
        for the use of land in cash or as a crop share that is 
        guaranteed as to the dollar amount of the commodity paid in 
        rent.
            ``(3) Crop share rent.--The term `crop share rent' means 
        any rent paid for the use of land as a crop share and that is 
        not described in paragraph (2).
            ``(4) Years of election.--The taxpayer may elect the 
        application of this section only for 3 taxable years of the 
        first 5 taxable years for which ordinary and necessary expenses 
        paid or incurred in carrying on such trade or business are 
        allowable as a deduction by the taxpayer under section 162.
            ``(5) Controlled groups and common control.--All persons 
        treated as a single employer under subsections (a) and (b) of 
        section 52 shall be treated as 1 person.''.
    (b) Part of General Business Credit.--Section 38(b) of such Code is 
amended by striking ``plus'' at the end of paragraph (32), by striking 
the period at the end of paragraph (33) and inserting ``, plus'', and 
by adding at the end the following new paragraph:
            ``(34) the hemp farmer start-up credit determined under 
        section 45U(a).''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 is amended by adding at the end 
the following new item:

``Sec. 45U. Hemp farmer start-up credit.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2020.

SEC. 5. SMALL HEMP FARMER INVESTMENT CREDIT.

    (a) In General.--Subpart E of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by inserting after 
section 48C the following new section:

``SEC. 48D. SMALL HEMP FARMER CREDIT.

    ``(a) In General.--For purposes of section 46, in the case of an 
eligible hemp farmer, the small hemp farmer credit for any taxable year 
is an amount equal to 30 percent of the basis of hemp farming property 
placed in service during the taxable year.
    ``(b) Eligible Hemp Farmer.--For purposes of this section, the term 
`eligible hemp farmer' means any person who--
            ``(1) engaged in the trade or business of hemp farming, and
            ``(2) has gross receipts for the preceding taxable year of 
        not more than $250,000.
    ``(c) Hemp Farming Property.--For purposes of this section, the 
term `hemp farming property' means any property (of a character subject 
to the allowance for depreciation) which placed in service by the 
taxpayer for use in the trade or business of hemp farming.
    ``(d) Controlled Groups and Common Control.--All persons treated as 
a single employer under subsections (a) and (b) of section 52 shall be 
treated as 1 person for purposes of subsection (b)(2).''.
    (b) Part of Investment Credit.--Section 46 of such Code is amended 
by striking ``and'' at the end of paragraph (5), by striking the period 
at the end of paragraph (6) and inserting ``, and'', and by adding at 
the end the following new paragraph:
            ``(7) the small hemp farmer credit.''.
    (c) 50-Percent Basis Reduction.--Section 50(c)(3) of such Code is 
amended by inserting ``or small hemp farmer credit'' after ``energy 
credit''.
    (d) Clerical Amendment.--The table of sections for subpart E of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 48C the following new 
item:

``Sec. 48D. Small hemp farmer credit.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to property placed in service in taxable years beginning after 
December 31, 2020.

SEC. 6. MARKETABILITY STUDY AND REPORT.

    (a) In General.--The Secretary of the Treasury, in consultation 
with the Secretary of Agriculture, shall study the issues described in 
subsection (b) with respect to the production of hemp and, not later 
than 1 year after the date of the enactment of this Act, submit to 
Congress a report of the findings of such study.
    (b) Issues.--The issues described in this subsection, with respect 
to the production of hemp, are as follows:
            (1) The potential opportunities for hemp seed to be used as 
        an animal feed and any obstacles to approval for such use.
            (2) The potential opportunities for hemp to be used to 
        create personal protective equipment for healthcare workers and 
        first responders.
            (3) The feasibility and financial impact of hemp producer 
        compliance with applicable Department of Agriculture sampling 
        timetables.
            (4) The feasibility of hemp producer compliance with 
        Department of Agriculture reporting requirements.
            (5) The feasibility of hemp producer compliance with a 
        legal maximum 0.3 percent tetrahydrocannabinol limitation, 
        including compliance and losses due to non-compliance, and a 
        comparison to the feasibility of a legal maximum 1.0 percent 
        tetrahydrocannabinol limitation.
            (6) The maximum tetrahydrocannabinol level for the crop to 
        have no psychotropic effect or intoxicating potential.
            (7) The ability for United States hemp producers to compete 
        globally with other countries that have a maximum 1.0 percent 
        tetrahydrocannabinol limitation.
            (8) Identifying market challenges and opportunities for a 
        craft and small hemp producers to remain competitive in the 
        United States and global hemp marketplace.
            (9) The nutritional value and benefits of foods, drinks, 
        and supplements produced from hemp-based products, and the 
        potential benefits of including hemp-based food, drink, 
        supplements, and protein to certain public school meal 
        programs.
            (10) Which items procured by the Federal Government, or 
        items used by contractors or subcontractors of the Federal 
        Government at any tier, can be substituted by a hemp-based 
        product.
            (11) Identify potential opportunities for hemp to be used 
        as a renewable energy source.
                                 <all>