VT S0118

Exempts liquid manure applied through direct soil injection from the seasonal ban on manure application (December 15 - April 1), subject to restrictions on application near water sources, wetlands, and saturated soils

Exempts farms complying with Required Agricultural Practices from the three-acre stormwater permit requirement, though construction stormwater permits still apply

Strengthens right-to-farm protections by establishing that agricultural activities conducted according to generally accepted practices cannot constitute nuisance or trespass, and requires mandatory mediation before any nuisance lawsuit can be filed

Expands municipal zoning exemptions to include farm employee housing and fences as exempt farm structures, with farm employee housing required to meet U.S. Department of Labor H-2A housing standards

Creates tax benefits for farmers including: exemption of net farm profits up to $10,000 from Vermont income tax, exclusion of capital gains from farm property sales to family members or 10-year employees, and property transfer tax exemption for similar farm transfers