113 HR 5827 IH: Christmas Tree Tax Exclusion Act U.S. House of Representatives 2014-12-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 113th CONGRESS 2d Session H. R. 5827 IN THE HOUSE OF REPRESENTATIVES December 10, 2014 Mr. McCaul (for himself, Mr. Jones, and Mr. Poe of Texas) introduced the following bill; which was referred to the Committee on Agriculture A BILL To exclude Choose and Cut Christmas tree producers from the Christmas tree promotion, research, and information order.

1.

Short title

This Act may be cited as the Christmas Tree Tax Exclusion Act.

2.

Exclusion of Choose and Cut Christmas tree producers from the Christmas tree promotion, research, and information order

(a)

Exclusion

The Christmas tree promotion, research, and information order contained in part 1214 of title 7, Code of Federal Regulations, and issued by the Secretary of Agriculture pursuant to the Commodity Promotion, Research, and Information Act of 1996 (7 U.S.C. 7411 et seq.) shall not apply to any Choose and Cut Christmas tree producer with respect to Christmas trees produced by the producer and sold directly to final consumers. (b)

Definitions

In this section: (1)

Choose and Cut Christmas tree producer

The term Choose and Cut Christmas tree producer means a producer who produces Christmas trees in the United States, allows consumers to select a Christmas tree for purchase before the Christmas tree is severed or cut from its roots, and sells that Christmas tree directly to the final consumer. (2)

Christmas tree

The term Christmas tree means any tree of the coniferous species, that is severed or cut from its roots and marketed as a Christmas tree for holiday use. (3)

Producer

The term producer means any person who is engaged in the production of Christmas trees in the United States, and who owns, or shares the ownership and risk of loss of the production of Christmas trees or a person who is engaged in the business of producing, or causing to be domestically produced, Christmas trees beyond personal use and having value at first point of sale.