Under current state law, Maricle said, most of the tax credits in Nebraska's Beginning Farmer Program go to the assets' owners, not the new farmers.

In testifying before the Legislature's Agriculture Committee on Tuesday, Maricle said allowing beginning farmers to receive a personal property tax exemption on tangible production assets would be extremely helpful.

"Often, beginning farmers purchase used equipment because they can't afford new equipment," she said. "That equipment is fully depreciated, but it goes back on the personal property tax rolls when purchased by a younger producer. A tax credit based on personal property taxes would offset these taxes."

Maricle was testifying in support of LB1027, which is sponsored by state Sen. Phil Erdman of Bayard. Maricle and her husband, Brian, have cow-calf, swine-finishing and row-crop operations.

She also testified in support of LB875, which would allow absentee landowners to receive tax credits under the Beginning Farmer Program, a proposal sponsored by state Sen. Tony Fulton of Lincoln.

Maricle said absentee landowners make up a significant portion of the land ownership base in the state.

"Not allowing them into the program closes off a significant number of potential participants in the program and reduces opportunities for young people," she said.

Maricle said there are landowners who would be very interested in assisting a young farmer in getting into the business if the tax credits were available.

"This change would be a giant step in helping younger producers," she said.

Maricle said LB875 also would allow asset owners and beginning farmers who are related to participate in the program if the parties have a legal succession plan that has been approved by the Beginning Farmer Board.

She said the succession plan requirement would encourage the parties and all family members to work together to plan the future of the farm and enable a smooth transition to the next generation.

Maricle said the process of building and strengthening bridges between new and existing farmers is vital to the future of Nebraska agriculture.

She said the bills could be that "added incentive" needed to get an established farmer to work with a young person looking to begin a production-agriculture career.

"One of our biggest concerns is that, in the first four years of farming, most people quit," Maricle said. "If we can give incentives, such as this beginning farmer tax credit, we might keep some of those people."

Maricle, a Farm Bureau member, said Farm Bureau is also supporting two other bills that will assist beginning farmers.

LB1046, sponsored by state Sen. Carroll Burling of Kenesaw, raises the cap on the total tax credits available to qualified projects under the Nebraska Advantage Rural Development Act from $3 million to $4 million in 2008-09 and each subsequent fiscal year. Tax credits for livestock projects would equal 10 percent of each $50,000 invested in the project.

The other bill is LB1088, sponsored by state Sen. Cap Dierks of Ewing. It removes the limit on tax credits under the Nebraska Advantage Microenterprise Tax Credit Act.

Beginning farmers are eligible for income tax credits if they make an investment or add employment in areas defined as distressed.

Also, Nebraska was one of seven states participating in a Beginning Farmers and Ranchers Fly-in this week in Washington, D.C.

The goal of the fly-in was to help get inclusion and funding for the Beginning Farmer and Rancher Development Program and Beginning Farmer and Rancher Individual Development Account Program in the new Farm Bill.

Twenty-five years ago, there were about 350,000 farmers and ranchers under the age of 35 in this country. That number has declined steadily until fewer than 25 percent of that number remain.

According to the Sustainable Agriculture Coalition, getting favorable measures to help young farmers begin careers in production agriculture in the new Farm Bill is critical. Seventy percent of U.S. agricultural land is set to change hands in the next 20 years.