specified agricultural chemical

Defined in 1 place of the United States Code.

For purposes of this section, the term “specified agricultural chemical” means—

Source

2008–2026 26 U.S.C. § 45OInternal Revenue Code · Agricultural chemicals security credit · for purposes of this section

For purposes of this section, the term “specified agricultural chemical” means—

(1) any fertilizer commonly used in agricultural operations which is listed under—

(A) section 302(a)(2) of the Emergency Planning and Community Right-to-Know Act of 1986,

(B) section 101 of part 172 of title 49, Code of Federal Regulations, or

(C) part 126, 127, or 154 of title 33, Code of Federal Regulations, and

(2) any pesticide (as defined in section 2(u) of the Federal Insecticide, Fungicide, and Rodenticide Act), including all active and inert ingredients thereof, which is customarily used on crops grown for food, feed, or fiber.

Source

2026–present 26 U.S.C. § 45OInternal Revenue Code · Agricultural chemicals security credit · for purposes of this section