Business & farm

I use the Domestic Production Activities Deduction every year as livestock production qualifies. So does growing crops but to qualify you must have paid employee wages.

This is from page 5 in the IRS instructions for form 8903;

Manufacturing, Producing, Growing, or Extracting Manufacturing, producing, growing, and extracting (MPGE) generally include the following trade or business activities. Activities related to manufacturing, producing, growing, extracting, installing, developing, improving, and creating qualifying production property. Making qualifying production property out of scrap, salvage, or junk material, or from new or raw material by processing, manipulating, refining, or changing the form of an article, or by combining or assembling two or more articles. Cultivating soil, raising livestock, fishing, and mining minerals. Storage, handling, or other processing activities (other than transportation activities) in the United States related to the sale, exchange, or other disposition of agricultural products, provided the products are consumed in connection with, or incorporated into, manufacturing, producing, growing, or extracting qualifying production property whether or not by the taxpayer.

https://www.irs.gov/pub/irs-pdf/i8903.pdf