26 U.S.C. § 45O: Agricultural chemicals security credit

For purposes of section 38, in the case of an eligible agricultural business, the agricultural chemicals security credit determined under this section for the taxable year is 30 percent of the qualified security expenditures for the taxable year. $100,000, reduced by the aggregate amount of credits determined under subsection (a) with respect to such facility for the 5 prior taxable years. The amount of the credit determined under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $2,000,000. employee security training and background checks, limitation and prevention of access to controls of specified agricultural chemicals stored at the facility, tagging, locking tank valves, and chemical additives to prevent the theft of specified agricultural chemicals or to render such chemicals unfit for illegal use, protection of the perimeter of specified agricultural chemicals, installation of security lighting, cameras, recording equipment, and intrusion detection sensors, implementation of measures to increase computer or computer network security, conducting a security vulnerability assessment, implementing a site security plan, and such other measures for the protection of specified agricultural chemicals as the Secretary may identify in regulation. selling agricultural products, including specified agricultural chemicals, at retail predominantly to farmers and ranchers, or manufacturing, formulating, distributing, or aerially applying specified agricultural chemicals. section 302(a)(2) of the Emergency Planning and Community Right-to-Know Act of 1986, section 101 of part 172 of title 49, Code of Federal Regulations, or part 126, 127, or 154 of title 33, Code of Federal Regulations, and 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. Rules similar to the rules of paragraphs (1) and (2) of section 41(f) shall apply for purposes of this section. provide for the proper treatment of amounts which are paid or incurred for purpose of protecting any specified agricultural chemical and for other purposes, and provide for the treatment of related properties as one facility for purposes of subsection (b). This section shall not apply to any amount paid or incurred after December 31, 2012 .