DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 596 Reengrossed 2019 Regular Session Stefanski
Abstract: Expands the definition of commercial farmer to include a landowner who is a party to a
joint venture and leases land to a commercial farmer.
Present law provides for sales and use exemptions and exclusions for certain agricultural inputs for
commercial farmers who produce food or commodities at a profit and file their farm income and
expenses on federal tax forms.
Proposed law retains present law and expands the definition of commercial farmer to include a
landowner who is determined by the Dept. of Revenue to be a party to a joint venture and who leases
land to a commercial farmer, as defined by present law.
Proposed law requires the Dept. of Revenue to make a determination of whether a landowner
qualifies as a commercial farmer. Requires the landowner to submit documentation of the joint
venture or the report of farm income and expenses, including proof of lease income, from the joint
venture on a federal tax form to the secretary of the Dept. of Revenue.
Effective July 1, 2019
(Amends R.S. 47:301(30))
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Change the documentation a landowner must submit to the Dept. of Revenue from
submission of documentation of the joint venture arrangement and a report of farm
income and expenses to submission of documentation of the joint venture or a report of
farm income and expenses.
2. Clarify that the form income and expense report include proof of lease income.