HB1254

The amendment BROADENS the bill by adding a new section that modifies the legal definition of "soil amendment" to explicitly include two new categories—"manipulated manure" and "microbe"—while excluding certain materials like unmanipulated manures and compost from the definition. This expansion clarifies which products qualify for the sales tax exemption under the bill's original agricultural purpose.

The amendment removed Section 2, which would have modified the definition of "soil amendment" in state law to include new categories like "manipulated manure" and "microbe." This NARROWS the bill to focus solely on creating a sales tax exemption for soil amendments, eliminating any attempt to redefine what qualifies as a soil amendment under existing agricultural regulations.

The amendment reformatted the bill from its engrossed (House-passed) version to its enrolled (final) version by removing the internal markup indicators and line numbers, and adding standard enrollment language, signature blocks, and filing provisions—this is a procedural change that does not alter the bill's substantive purpose of exempting soil amendments used for agriculture from sales tax.