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The Grown in America Act of 2024 establishes a new federal tax credit for businesses that purchase domestically produced agricultural commodities as inputs for products sold for human consumption. The credit equals 25 percent of total agricultural input costs multiplied by the percentage of domestic inputs used, capped at $100 million per taxpayer annually. Eligibility requires that businesses meet escalating thresholds of domestic input usage (starting at 50 percent in 2025 and rising to 85 percent by 2032), and the Secretary of Agriculture will maintain a list of commodities that cannot feasibly be produced domestically and are therefore excluded from the calculation.
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