The bill amends Chapter 2-1 of the General Laws, which governs the agricultural functions of the Department of Environmental Management, by introducing new definitions for agricultural land, farmers, and agricultural operations. It defines agricultural land as land on which agricultural operations are being conducted or is suitable for agricultural operations, controlled by a farmer, and has either a USDA Farm Tract/Farm Number or has been reported on a 1040F U.S. Internal Revenue Form, with a gross income of at least $2,500 from farm products in the preceding year.

The bill also establishes that a farm is a parcel of land or defined place, including any buildings, structures, machinery, equipment, tools, and supplies used for agricultural operations. It redefines a farmer as a natural person who is either the owner or principal operator of a farm engaged in agricultural operations. The definition of agricultural operations is expanded to include various commercial enterprises related to horticulture, field crops, forestry, dairy farming, aquaculture, and livestock raising, among others.

Additionally, the bill revises the previous requirement for farmers to be individuals, partnerships, or corporations that filed a 1040F U.S. Internal Revenue Form and earned at least $10,000 in gross income from farm products over the past four years, lowering the gross income threshold to $2,500. The act is set to take effect immediately upon passage.