Committee advances bill to classify large chicken composters as farm machinery

Representative DanBot (D-87) urged the Senate Revenue & Tax Committee on Thursday to approve House Bill 1172, a measure that would explicitly classify large chicken composters as farm machinery eligible for existing equipment exemptions.

"It's a big chicken composter, basically," DanBot told the committee, describing the device as "a tumbler, and it tumbles chickens until they become what we would use for fertilizer out on our farm." He argued the device "can't be used for anything else" and is therefore properly treated as agricultural equipment.

The committee's presiding member explained that the Department of Finance and [Administration] (DFNA, as referred to in the transcript) initially treated similar equipment as exempt but that an internal audit later questioned the classification because the exemption requires the item to be used for "food and fiber." The chair said clarifying the statute would not change revenue because the exemption was already in place.

Senator Blake Johnson asked whether the agency had previously disallowed the equipment; DanBot and others said the agency's earlier review appeared to reflect an oversight. Senator Deese disclosed a tie to the poultry industry and affirmed the sponsor's description, saying the equipment is used in the supply chain and its output is recirculated.

Senator Deese moved that the committee "do pass" the bill; a second was recorded and the committee advanced the measure by voice vote. No roll-call tally was recorded in the transcript.

The committee's action sends the bill to the Senate floor for further consideration.