Establishes a farm savings account program

This bill creates a tax-advantaged savings program for farmers. It allows qualified farmers to deduct cash contributions to special "farm savings accounts" from their taxable income, with contributions limited to their farming income for the year. The accounts are tax-exempt while active, but funds withdrawn for non-farm purposes incur a 15% surcharge. Accounts automatically end if the farmer stops farming, requiring the balance to be taxed as income. The program directly affects individual farmers and farm businesses seeking tax benefits for farm sustainability investments.