The best way to get young people to want to farm is to make a lot of money. Right now, I'll be frank, we are seeing a lot of young people wanting to come back and take over the family farm because it's profitable.
Something you might want to consider is the capital gains exemption. If a farmer retires from farming he gets...is it half a million or three-quarters of a million? I can't remember. There's a number in there. If my father sells his farm, he can save some tax-free...but it's not actually tied to selling it to your own family.
You may want to look at whether to have an additional exemption if you sold your farm, so that you can transfer your assets to your children without having to pay a lot of income tax. In theory, then you could transfer it at a lower value to give them a better start. Something like that I think would be very worthwhile looking at.