Manchester gives testimony on beginner farmer tax credit bill COLUMBUS – State Rep. Susan Manchester, R-Waynesfield, Tuesday gave sponsor testimony on House Bill 95, bipartisan legislation that establishes a tax credit to assist beginner farmers in the transfer or land, equipment, and other agricultural assets from one generation of farmers to the next. “The average age of the U.S. farmer is currently 58,” said Manchester. “This legislation recognizes the need to help the next generation of farmers get started in a very capital intensive industry.” The bill allows income tax credits for established farmers as they sell or rent their agricultural assets to beginning farmers who take a qualified financial management course.