Section 1. Short title
This Act may be cited as the Agricultural Environmental Stewardship Act of 2025.
(a) In general
Section 48(c)(7)(C) of the Internal Revenue Code of 1986 is amended by striking December 31, 2024 and inserting December 31, 2025.
(b) Effective date
The amendment made by this section shall apply to property the construction of which begins after December 31, 2024.