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Title 26, Internal Revenue CodeRelease 119-110

§180 Expenditures by Farmers for Fertilizer, Etc.

Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS › § 180

Last updated Sep 22, 2026|Official source

Summary

A farmer can choose to treat money spent in a tax year for buying or putting on fertilizer, lime, marl, ground limestone, or other materials that improve or treat farm soil as regular business expenses. Those costs can be deducted on the tax return instead of being added to the farm’s capital account. "Land used in farming" means land the farmer or the tenant uses to grow crops, fruits, other agricultural products, or to keep livestock. The farmer must make the choice by the usual tax filing deadline (including extensions). The choice must follow rules the Secretary sets and cannot be taken back without the Secretary’s consent.

Full Legal Text

Title 26, §180

Internal Revenue Code, Source: USLM XML via OLRC

(a)In general
A taxpayer engaged in the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable to capital account) which are paid or incurred by him during the taxable year for the purchase or acquisition of fertilizer, lime, ground limestone, marl, or other materials to enrich, neutralize, or condition land used in farming, or for the application of such materials to such land. The expenditures so treated shall be allowed as a deduction.
(b)Land used in farming
For purposes of subsection (a), the term “land used in farming” means land used (before or simultaneously with the expenditures described in subsection (a)) by the taxpayer or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock.
(c)Election
The election under subsection (a) for any taxable year shall be made within the time prescribed by law (including extensions thereof) for filing the return for such taxable year. Such election shall be made in such manner as the Secretary may by regulations prescribe. Such election may not be revoked except with the consent of the Secretary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 86–779, § 6(d), Sept. 14, 1960, 74 Stat. 1001, provided that: “The

Amendments

made by subsections (a), (b), and (c) [enacting this section and amending section 263 of this title] shall apply to taxable years beginning after December 31, 1959.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 180

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110