Recognizing the importance of stepped-up basis under section 1014 of the Internal Revenue Code of 1986 in preserving family-owned farms and small businesses.
Expressing support for the designation of February 15 through February 22, 2025, as "National FFA Week", recognizing the important role of the National FFA Organization in developing the next generation of leaders who will change the world, and celebrating the 90th anniversary of New Farmers of America and the 75th anniversary of the Federal charter to Future Farmers of America.