1. Short title
This Act may be cited as the “Christmas Tree Tax Exclusion Act”.
Christmas Tree Tax Exclusion Act
A BILL
To exclude Choose and Cut Christmas tree producers from the Christmas tree promotion, research, and information order.
2. Exclusion of “Choose and Cut” Christmas tree producers from the Christmas tree promotion, research, and information order
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.
Definitions— In this section:
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.
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.
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.