"For generations Idahoans have been taught a strong work ethic, Western values and invaluable management skills through hard work on the family farm. Sadly, it is becoming increasingly difficult for the upcoming generation of farmers and ranchers to follow in their families' footsteps. Each year the risks and costs of agriculture production increase. Drought is a recurring threat and fuel and fertilizer prices always seem to be on the rise. Perhaps the most disturbing trend is that more and more farmland is being taken out of production for development to accommodate our growing population. It's not hard to see why. It is simply more profitable to sell farmland to developers than to sell it to young farmers looking to get their foot in the door or pass it along to children as an inheritance. 

"No one should be forced to sell the family farm simply because they cannot afford to pay the tax to inherit it after the loss of a parent. Furthermore, farmers and ranchers who have worked hard all their lives should not be forced to choose between a well deserved retirement and the irreplaceable loss of their land to development.

"Congress has proposed two solutions that I believe can address these problems and help secure our agricultural tradition for generations to come. First, the Beginning Farmers and Ranchers Act will allow retiring farmers and ranchers to receive a 100 percent exemption from the capital gains tax if their land is sold to a qualified beginning farmer or rancher. If the farmland is sold to another agriculture producer, there will be a 50 percent deduction.

"Second, the Save the Family Farm and Ranch Act of 2007 will exempt farmland from the death tax. This punitive tax has had a devastating impact on farming families. When a parent passes away the last thing a grieving family needs is a visit from the IRS. Furthermore, children who have worked side by side with their parents to establish the family farm should be allowed to receive their rightful inheritance without the government interfering.

"I am hopeful that lifting the cumbersome effects of these taxes will provide greater incentives for farmers and ranchers to keep Idaho's rich farmland in production, ensuring the upcoming generation will have the opportunity to continue Idaho's agriculture tradition. I am confident Idaho agriculture will not only survive for generations to come, but thrive if the government will simply stand aside and let the young farmers follow in their families' footsteps."