By Peggy Kirk Hall, director of agricultural law, Ohio State University Agricultural and Resource Law Program
H.B. 95 helps beginning farmers and continues to receive attention. The bill would allow individuals to be certified as beginning farmers and create income tax credits for owners who sell land and agricultural assets to certified beginning farmers and for beginning farmers who attend approved financial management programs.
The bill passed the House on June 28, 2021 and was referred to the Senate Ways and Means Committee on Sept. 8, 2021.