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Yes, there are several tax provisions aimed at helping beginning farmers. One is the ability to deduct up to $5,000 in start-up costs for a new farming business. Additionally, the USDA offers various loan programs and financial assistance for beginning farmers, some of which may have tax implications or benefits. Visit the USDA’s New Farmers website (https://newfarmers.usda.gov/) for more information on resources and programs available to beginning farmers.