Extends the retail sales and use tax exemption for nutrient management equipment to nutrient handling businesses that contract with farmers as part of the farm plan relating to nutrient management.

Incentivizes nutrient handling businesses to adopt the latest technology for effective and environmentally healthy application of livestock manure and makes compliance with the nutrient management portion of a farm plan more affordable for farmers by reducing the overall cost of the equipment needed for proper compliance.

Expires July 1, 2024.