Summary
Credit for sale of farm property to beginning farmer OR rental income from farm property. Two mutually exclusive pathways; see benefit_components.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- —
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (2)
- industry_keywordSeller must be an agricultural enterprise; buyer must be beginning farmer
- industry_keywordProperty owner/lessor must be in agricultural business
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (0)
Statewide / none specified.
Tags (1)
- dual_pathway_sale_rental: true
Source
72 P.S. § 3201 et seq.
Last verified: 2026-04-22
Dual-pathway: 5% of sale price OR 10% of rental income/year. Separate components per pathway.