HB 1987 - DIGEST

(SUBSTITUTED FOR - SEE 2ND SUB)

     Declares an intent to provide tax exemptions and credits to encourage alternatives to the field burning of cereal grains and field and turf grass grown for seed.  The exemptions and credits are available to farmers and to other persons engaged in activities that make it possible to reduce field burning including persons involved in manufacturing or marketing straw or straw-based products, or to reduce the air emissions resulting from such burning.  It is the intent of the legislature that the exemptions and credits provided by this act apply not only to facilities and machinery and equipment for alternatives currently available, but also to those that may become available in the future.