paragraph: (8) Special rule with respect to qualified business income from hemp production (A) In general In the case of any qualified trade or business which is engaged in hemp production and the gross receipts for the preceding taxable year of which do not exceed $25,000,000, the amount determined under paragraph (2) with respect to such trade or business shall be increased by an amount equal to 15 percent of so much of the qualified business income with respect to such trade or business as is properly allocable to hemp production. (B) Common control Any trades or business which are under common control and treated as a single employer under section 52 shall be treated as a single trade or business for purposes of applying the $25,000,000 gross receipts test under subparagraph (A). . (b) Effective date The amendment made by this section shall apply to taxable years beginning the date of the enactment of this Act. 4. Hemp farmer start-up tax credit (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 45U. Hemp farmer start-up credit (a) In general For purposes of section 38, in the case of an eligible hemp farmer, the hemp farmer start-up credit determined under this section for any taxable year is an amount equal to— (1) 10 percent of the cash rent paid by the taxpayer for land in connection with the trade or business of producing hemp, or (2) 15 percent of the crop share rent so paid by the taxpayer. (b) Definitions and special rules For purposes of this section— (1) Eligible hemp farmer The term eligible hemp farmer means any person who— (A) engaged in the trade or business of hemp farming, and (B) has gross receipts for the preceding taxable year of not more than $25,000,000. (2) Cash rent The term cash rent means any rent paid for the use of land in cash or as a crop share that is guaranteed as to the dollar amount of the commodity paid in rent. (3) Crop share rent The term crop share rent means any