I was proud to author this transformative piece of legislation and get it across the finish line, and I look forward to continuing to deliver for Missouri’s farmers and ranchers.
Continue to deliver for Missouri farmers and ranchers through agricultural legislation and tax relief.
Occurrences
I will continue fighting for policies that puts more money where it belongs — in Americans’ pockets.
Continue to deliver for Missouri farmers and ranchers through agricultural legislation and tax relief.
Evidence
“Through the One, Big, Beautiful Bill, Republicans delivered roughly 80% of the Farm Bill. That includes $56 billion for Title I farm programs and $6 billion for crop insurance, including the first increase in reference prices in decades... For our livestock producers, we secured $1.5 billion in livestock biosecurity funding... The One, Big, Beautiful Bill delivered certainty and billions in historic tax cuts for America’s farmers and secured the strongest agricultural safety net in a generation. I was proud to author this transformative piece of legislation and get it across the finish line.”
“The One, Big, Beautiful Bill is a major victory for rural communities... my number one priority... was delivering for the men and women who drive our rural economies: farmers, ranchers, and small businesses.” The release says the bill includes 100% immediate expensing, expanded and permanent death tax relief, a permanent small business deduction, rural opportunity zone changes, and a higher 1099-MISC threshold.
The committee describes the Farm, Food, and National Security Act of 2026 as a modern farm bill and says it builds on the historic ag investments made last summer in H.R. 1, often known as the Working Families Tax Cuts.
Smith says the One, Big, Beautiful Bill delivered roughly 80% of the Farm Bill and included major farm programs, crop insurance, enhanced death tax relief, permanent small business deduction, immediate expensing, and livestock biosecurity funding.
Smith said the enacted bill delivers significant tax relief for Missouri farmers and ranchers, including 100% immediate expensing, permanent death tax relief, a permanent small business deduction, better opportunity zones, and a higher 1099-MISC threshold.
Assessments
The evidence shows Jason Smith directly authored, advanced, and publicly claimed credit for enacted federal legislation that provided substantial agricultural and tax relief for farmers and ranchers, including farm-program funding, crop insurance support, death tax relief, immediate expensing, and other tax provisions. Because the cited outcomes were enacted while he is in office and he asserts material sponsorship and passage, this fits full delivery in the same term.
The promise was broad and ongoing: continue delivering for Missouri farmers and ranchers through agricultural legislation and tax relief. Evidence indicates Smith materially advanced and publicly claimed authorship of enacted legislation that included major agricultural provisions and tax relief during his current House service. The cited package reportedly provided substantial farm-program funding, crop-insurance support, livestock biosecurity funding, and multiple tax benefits relevant to farmers and ranchers. A House Agriculture Committee source also says the 2026 farm bill effort built on earlier agricultural investments already enacted. Because the promise was not narrowly limited to passage of a standalone full Farm Bill, and because meaningful agricultural legislation plus tax relief were enacted with Smith taking a central role, the commitment is best judged fulfilled in the same term.