The "Grown in America Act of 2025" proposes a new tax credit, the Domestically Produced Agriculture Credit , to encourage businesses to purchase agricultural commodities grown in the United States. This credit, added to the Internal Revenue Code, aims to support domestic agriculture by making it financially advantageous for companies to source their inputs locally. The credit is designed to be part of the general business credit, with specific rules for its application. The credit amount for a taxpayer is calculated as the lesser of $100 million or 25% of their total agricultural input costs, multiplied by an "applicable percentage." This applicable percentage reflects the proportion of a taxpayer's domestic agricultural input costs relative to their total agricultural input costs. To ensure eligibility, a taxpayer's three-year average of domestic agricultural inputs must meet a progressively increasing threshold, starting at 50% in 2026 and reaching 85% by 2033. Key definitions clarify that "agricultural commodities" are those marketed for human consumption or used in their production, including specific commodities and farm-raised fish. The bill also mandates the Secretary of Agriculture to establish a list of commodities that cannot feasibly be produced domestically; expenses for these items are excluded from total agricultural input costs, preventing disincentives for necessary foreign sourcing. The credit also includes provisions for cooperative organizations to apportion the credit among their patrons.