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Appendix 2: Tax breaks in the budget bill Appendix 3: Tax breaks under consideration Tax expenditures with similar legislation moving in both chambers Tax expenditures for agricultural purposes House Bill 183: Gives income tax credits to beginning farmers participating in a financial management program and businesses that sell or rent agricultural land, livestock, facilities, or equipment to beginning farmers

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These findings suggest that the observational associations may be influenced by residual confounding or other biases

But opponents say raising the legal age to 21 would hurt small businesses, reduce tax revenue, and violate the personal freedom of young adults who are legally able to vote and join the military.