Creates a new federal income tax credit to lower costs for U.S. agricultural production. The credit equals the lesser of: (1) 25% of a producer’s total agricultural input costs multiplied by an “applicable percentage,” or (2) $100,000,000.

Eligibility depends on meeting rising domestic-content thresholds for the inputs used. If a taxpayer fails to meet the required domestic-content level, the credit is not allowed. Agricultural cooperatives can allocate the credit to their farmer‑members. The Secretary of Agriculture must publish a list of commodities that cannot be produced domestically to inform how the domestic-content rules apply. The credit applies to taxable years beginning after December 31, 2025.