I seem to have an electrical problem with my tractor. Battery is fine the ignition switch has 12v going in and 12v going out. It looks like it may be the switch located under the clutch pedal, is there anyway I can test it to see if this could be the problem?

Yes, try a new switch, but be ware, this is an electrical part and is probably non - returnable. You could carry it to a shop, and they may diagnose it for free.