If you work in agriculture, you know it’s not just a way of life — it is life. The farms we live on and operate become as much a part of our identity as our last name or our ancestry. I, myself, am a third-generation farmer. I have tried to uphold my family’s legacy with hopes that my children will do the same after I’m gone.

But the next generation of farmers faces a severe challenge if a proposal in the U.S. Senate is passed. The Sensible Taxation and Equity...