February 2016

February 2016


Iowa Has Extended Filing Deadline for Farmers, But No Coupling Yet

It is looking much more promising that the Iowa Legislature will eventually decide to retroactively integrate federal tax extenders from the Protecting Americans from Tax Hikes Act of 2015 (PATH Act) into Iowa law for the 2015 tax year. Farmers have been offered an extension while we wait to see if a coupling bill emerges from the Legislature. If it does, it looks like Governor Branstad will sign the bill. Late on February 27, the Iowa Department of Revenue announced that, at the direction of Governor Branstad, it was delaying the deadline for farmers to file and pay their individual 2015 tax returns. The Department has announced that the deadline to pay these taxes, without being subject to an underpayment of estimated taxes payment, is now April 30, as opposed to March 1. Since April 30 is a Saturday, the Iowa Department of Revenue has confirmed that this means an actual deadline of May 2. The Department has also confirmed that this extension only applies to farmers' 1040 returns. It does not apply to entity returns.

Continue reading here.


Iowa Court of Appeals Allows Pipeline Crop Damages Claim to Continue

During it's last public meeting on February 19, the Iowa Utilities Board stated that it will present its order regarding the Dakota Access LLC petition to build a crude oil pipeline across Iowa on March 9 or 10. That order will also determine whether Dakota Access will be allowed to exercise eminent domain over the nearly 300 tracts of land for which voluntary easements have not been granted.
 
Either way that decision goes, a recent case from the Iowa Court of Appeals gives new insight into ongoing “crop damages” arising from a pipeline. This case should be of interest to those who already have a pipeline running through their property, as well as those who may host such a pipeline in the future.
 
Read the entire article here.
 

Sixth Circuit Finds it Has Jurisdiction to Decide Validity of Clean Water Rule

In a divided 2-1 opinion, a three-judge panel ruled on February 22 that the United States Court of Appeals for the Sixth Circuit has original jurisdiction to determine the validity of the Clean Water Rule.
 
The opinion followed oral argument in December on the question of whether Congress intended circuit courts or district courts to have original jurisdiction in a case such as this. Petitioners from around the country, including states and industry groups, have challenged the validity of the new Rule, which was effective August 28, 2015 (but stayed nationwide in October). Unsure of which courts had jurisdiction, the challengers filed complaints in various district courts, as well as protective petitions for review in the circuit courts. The petitions for review were consolidated into the Sixth Circuit by the Judicial Panel on Multi-District Litigation for handling as a multi-circuit case.
 
Read the entire article here.
 

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