U.S. Senator Jerry Moran (R-Kan.), a member of the Senate Appropriations Agriculture Subcommittee, and U.S. Senator Joni Ernst (R-Iowa) this week introduced the Agriculture Students Encourage, Acknowledge, Reward, Nurture (EARN) Act (S. 2774). The legislation amends the tax code to exclude from gross income the first $5,000 earned by students who are 18 years old or younger on agricultural projects completed under the supervision of 4-H or FFA.
