Supporting Innovation in Agriculture Act of 2025

• Authority: United States Congress
• Parent authority: Federal government
• Jurisdiction: United States
• Collections: U.S. federal laws
• Most recent activity: Proposed
• Most recent activity date: 2025-02-27

Risk subdomain coverage

All other risk subdomains had no coverage in this document.

Risk Coverage Summary

This document is a tax credit legislation focused on agricultural technology investment and does not address AI risks or harms. While it mentions AI and machine learning as eligible technologies for tax credits, it does not govern, regulate, or mitigate any of the risks described in the MIT AI risk taxonomy. The document is purely an economic incentive mechanism.

Sector coverage

Good coverage — Comprehensive governance measures or mitigations with clear procedures relating to the sector are explicitly described.

• Agriculture, Mining, Construction & Manufacturing

All other sectors had no coverage in this document.

Sectors Summary

This document exclusively governs the Agriculture sector, specifically providing tax incentives for AI and precision agriculture technology investments in specialty crop production. No other economic sectors are regulated or governed by this legislation.

Legislative Status

Hard Law

Legislative Status Summary

This is a binding federal statute enacted by the United States Congress that amends the Internal Revenue Code to establish mandatory tax credit provisions with specific legal obligations and enforcement through the tax system.

Actors

Proposer

• Entity Types: AI_Governance_Actor
• Summary: The document is a Congressional bill enacted by the legislative branch of the U.S. federal government, as indicated by the enactment clause.

Target

• Entity Types: AI_Developer, AI_Deployer
• Summary: The tax credit applies to any taxpayer who places qualified property in service as part of an innovative agricultural technology project, which explicitly includes AI and machine learning systems used in agricultural production.

Enforcer

• Entity Types: AI_Governance_Actor
• Summary: The document amends the Internal Revenue Code, which is enforced by the IRS. The Secretary is explicitly referenced as having determination authority over eligible technologies.

Monitor

• Entity Types: AI_Governance_Actor
• Summary: The IRS monitors compliance with tax credit provisions through standard tax administration procedures, including verification of qualified investments and property placement in service.

AI Lifecycle Stages

Lifecycle stages covered by the documents, as defined in the OECD Framework for the Classification of AI Systems

• Deploy
• Operate and Monitor

AI Lifecycle Summary

The document does not govern specific AI lifecycle stages but rather provides tax incentives for purchasing and deploying AI technology in agricultural settings. It focuses on the deployment and operational use of AI systems as part of agricultural technology projects.

Technical Scope

Terms relating to technical scope that are mentioned or implicitly referenced in the document

• AI Systems
• Task-specific AI

Technical Scope Summary

The document explicitly mentions AI systems, machine learning systems, and artificial intelligence as eligible technologies for tax credits. It does not mention frontier AI, general purpose AI, foundation models, or compute thresholds. The focus is on task-specific AI applications in agriculture.