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Any activity directly related to the production or processing of crops, dairy products, poultry or livestock for initial commercial sale or personal subsistence qualifies. Any activity directly related to the cultivation or harvesting of trees, or any activity directly related to fish farms is considered a qualifying activity.
Qualifying activities:
Production of crops: Vegetables, berries/fruit, grain crops, hay and orchard work; soil preparation, planting, potting, cultivating, pruning, thinning, training, weeding, watering, fertilizing, spraying, picking, gathering, sorting, grading, harvesting, etc.
Production of livestock and dairy products: Herding, handling, feeding, watering; actively caring for, branding, tagging, assisting in birthing and raising, milking, cleaning, etc.
Processing of crops and livestock: Cooking, baking, curing, heating, drying, mixing, grinding, churning, separating, extracting, slaughtering, cutting, fermenting, distilling, eviscerating, preserving, dehydrating, freezing, chilling, packaging, canning, jarring or otherwise enclosing food in a container – must be before initial commercial sale and not part of second-stage processing
Cultivation or harvesting of trees: Soil preparation, planting, tending, pruning, piling slash, felling, cutting, etc.
Activities which do not qualify:
- Caring for recreational horses or pets
- Transporting (shipping) agricultural products
- Selling agricultural products
- Seasonal firefighting
- Landscaping
- Managing a farm or processing plant
- Repairing or maintaining farm machinery or processing equipment
- Mechanic work
- Accounting, clerical, or bookkeeping services
- Childcare for farm workers
- Restaurant work
- Second-stage processing (ice cream plant)
- Mill work or transporting of logs
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