II 115th CONGRESS 1st Session S. 671 IN THE SENATE OF THE UNITED STATES March 21, 2017 Mr. Moran (for himself and Mrs. Ernst ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain amounts realized on the disposition of property raised or produced by a student farmer, and for other purposes.