SB 717 - This act authorizes a tax credit in an amount equal to fifty percent of a taxpayer's expenses incurred in the construction or development of establishing or improving an urban farm in an urban area, as such terms are defined in the act. The tax credit shall not exceed $5,000 for any single urban farm and shall not be transferable or refundable, but may be carried forward for three years. The total amount of tax credits authorized under this act shall not exceed $100,000 in any calendar year. This act shall sunset after six years unless reauthorized by the General Assembly. (Section 135.1610) This act is identical to SCS/SB 82 (2021) and HCS/HB 1586 (2020), and to a provision contained in CCS/SS/SB 22 (2021), and is substantially similar to HB 1570 (2022), HB 2020 (2022), HB 652 (2021) and HB 720 (2021), and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), HB 1919 (2022), and CCS/HCS/SB 365 (2021). JOSH NORBERG