---
kind: "section"
citation: "26 U.S.C. § 180"
title: "26"
title_heading: "Internal Revenue Code"
number: "180"
heading: "Expenditures by farmers for fertilizer, etc."
release: "119-102"
url: "https://uscodex.org/usc/26/180"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter B — Computation of Taxable Income"
  - "Part VI — Itemized Deductions for Individuals and Corporations"
---

# §180. Expenditures by farmers for fertilizer, etc.

- (a) **In general—** A [taxpayer](/usc/26/1313.md?p=b) engaged in the business of farming may elect to treat as expenses which are not chargeable to capital account expenditures (otherwise chargeable to capital account) which are [paid or incurred](/usc/26/7701.md?p=a-25) by him during the [taxable year](/usc/26/441.md?p=b) for the purchase or acquisition of fertilizer, lime, ground limestone, marl, or other materials to enrich, neutralize, or condition [land used in farming](#b), or for the application of such materials to such land. The expenditures so treated shall be allowed as a deduction.
- (b) **Land used in farming—** For purposes of [subsection (a)](#a), the term “land used in farming” means land used (before or simultaneously with the expenditures described in [subsection (a)](#a)) by the [taxpayer](/usc/26/1313.md?p=b) or his tenant for the production of crops, fruits, or other agricultural products or for the sustenance of livestock.
- (c) **Election—** The election under [subsection (a)](#a) for any [taxable year](/usc/26/441.md?p=b) shall be made within the time prescribed by law ([including](/usc/26/7701.md?p=c) extensions thereof) for filing the [return](/usc/26/6103.md?p=b-1) for such [taxable year](/usc/26/441.md?p=b). Such election shall be made in such manner as the [Secretary](/usc/26/7701.md?p=a-11-B) may by regulations prescribe. Such election may not be revoked except with the consent of the [Secretary](/usc/26/7701.md?p=a-11-B).

## Source credit

(Added Pub. L. 86–779, § 6(a), Sept. 14, 1960, 74 Stat. 1001; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (c). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 86–779, § 6(d), Sept. 14, 1960, 74 Stat. 1001, provided that: “The amendments made by subsections (a), (b), and (c) [enacting this section and amending section 263 of this title] shall apply to taxable years beginning after December 31, 1959.”