The Grain Processing Plants designation under Section 2081.01(a)(2)(x) of Act 60-2019, as amended, provides preferential tax treatment for grain processing operations including milling, grinding, and grain product manufacturing. This designation supports food production infrastructure that processes grains into flour, meal, and other grain products.

Qualifying grain processors may receive reduced corporate income tax rates, property tax exemptions on processing facilities and equipment, and municipal tax relief. The program attracts grain mills, flour producers, and grain processing operations.

The key distinction is its focus on grain processing rather than grain cultivation or general food manufacturing. Grain processing plants transform raw grains into processed products for food production.