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| Advocacy > Federal > Legislative activities > Current agenda > 110th agenda > Issue brief |
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| Issue brief |
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S.285/H.R.1217
The CAFO Tax Credit Act
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| Summary: |
| The CAFO (Concentrated Animal Feeding Operation) Tax Credit Act (S.285/H.R.1217) amends the Internal Revenue Code of 1986 to provide a credit to certain concentrated animal feeding operations for the cost of complying with environmental protection regulations. |
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| AVMA Position: |
| The AVMA supports S.285/H.R.1217 The CAFO Tax Credit Act, and the legislative score is active pursuit of passage. |
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| Purpose |
- EPA promulgated regulations for CAFOs in February 2003. The revised regulations expanded the number of operations covered to an estimated 15,500 and included requirements to address the land application of manure from CAFOs. The rule became effective on April 14, 2003 and authorized National Pollutant Discharge Elimination System (NPDES) states to modify their programs by February 2005 and develop state technical standards.
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| Why AVMA Supports this Issue |
- The burden of complying with these new regulations will be onerous for many small producers. The intent of the legislation is to provide tax credits for these operations (3,000-5,000 animal units), so that they may be compliant with the new regulations and continue to operate.
- EPA has modified the 2003 CAFO Rule to extend compliance deadlines for operators of CAFOs. Under a final rule, facilities newly defined as CAFOs will have until February 27, 2009 (proposed date, currently open for public comment), to NPDES permit coverage, while all CAFOs will have until that date to implement nutrient management plans (NMPs).
- S.285/H.R.1217 proposes a business-related tax credit, up to $500,000, for the cost of compliance with a national pollutant discharge eliminations system permit issued under the Federal Water Pollution Control Act.
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| Known Opposition to the AVMA Position: |
| No specific opposition to AVMA position. |
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| Current Status: |
| Senator Chuck Hagel (R-NE) introduced S.285 on 1/12/07, and the bill was referred to the Committee on Finance. Congressman Adrian Smith (R-3rd NE) introduced H.R.1217 on 2/27/2007, and the bill was referred to House Committee on Ways and Means. |
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| For More Information: |
| Please contact Dr. Angela Demaree (ademaree@avma.org) at the AVMA-GRD at 800-321-1473, ext. 3211 or visit www.avma.org/advocacy/federal/. |
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| Other information |
AVMA Policy: Environmental Responsibility
AVMA Policy: Animal Agriculture Waste Management |
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| Offsite: |
H.R. 1217 CAFO Tax Credit Act of 2007: Text of legislation, summary, cosponsors
S. 285 CAFO Tax Credit Act: text of legislation, summary, cosponsors
EPA CAFO Final Rule |
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Go to the Government Action Center |
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American Veterinary Medical Association
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= AVMA/SAVMA Members Only