### Question
What is the definition of substantial farmland?


### Answer
The definition of **substantial farmland** is as follows in *26 U.S.C. § 147*:

> any parcel of land unless such parcel is smaller than 30 percent of the median size of a farm in the county in which such parcel is located

#### Citation:
  - *26 U.S.C. § 147*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IV-TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS > Subpart A-Private Activity Bonds**

