29 CFR 780.110 : Labor (§ 0.735-1 To Parts 4908-4999) — (§ 500.0 To Parts 871-899) — Regulations Relating To Labor (Continued) (§ 500.0 To Parts 871-899) — Wage And Hour Division, Department Of Labor (§ 500.0 To Parts 871-899) — Statements Of General Policy Or Interpretation Not Directly Related To Regulations (§ 775.0 To § 794.144) — Exemptions Applicable To Agriculture, Processing Of Agricultural Commodities, And Related Subjects Under The Fair Labor Standards Act (§ 780.0 To § 780.1016) — General Scope Of Agriculture (§ 780.100 To § 780.159) — Cultivation And Tillage Of The Soil (§ 780.110) — Operations included in “cultivation and tillage of the soil.”

“Cultivation and tillage of the soil” includes all the operations necessary to prepare a suitable seedbed, eliminate weed growth, and improve the physical condition of the soil. Thus, grading or leveling land or removing rock or other matter to prepare the ground for a proper seedbed or building terraces on farmland to check soil erosion are included. The application of water, fertilizer, or limestone to farmland is also included. (See in this connection §§ 780.128 et seq. Also see Farmers Reservoir Co. v. McComb, 337 U.S. 755.) Other operations such as the commercial production and distribution of fertilizer are not included within the scope of agriculture. (McComb v. Super-A Fertilizer Works, 165 F. 2d 824; Farmers Reservoir Co. v. McComb, 337 U.S. 755.)