Creates a new 30% investment tax credit to help pay for agricultural technologies used to produce, store, process, or package specialty crops. The credit covers qualifying precision agriculture tools and controlled‑environment systems (like climate‑controlled greenhouses and vertical farming equipment) when used for specialty crops.

Taxpayers can choose to transfer the credit to another taxpayer for cash or, if eligible, take it as a direct payment. The bill defines what property and projects qualify, adds recordkeeping requirements, limits eligibility based on when equipment is placed in service, and sets when the changes apply.