On July 8, 2026, the IRS announced that it was implementing a new automatic process to provide penalty relief for taxpayers with a history of filing and paying on time.

The Iowa Supreme Court has, for the first time, recognized the responsible corporate officer doctrine (RCOD) as a tool for interpreting the state’s environmental and public welfare statutes. In DNR v. Lilly, No.

On June 25, 2026, the USDA issued Technical Guidelines for the Production of Regenerative Agricultural Biofuel Feedstocks.

On June 25, 2026, the Supreme Court issued a 7-2 decision in Monsanto Co. v. Durnell, No.

The Iowa Supreme Court has clarified the boundaries of immunity under the state’s Domesticated Animal Activities Act, vacating an appellate court decision and affirming the dismissal of an $18.2 million personal injury lawsuit. 

A coalition of environmental advocacy groups has filed a federal lawsuit against the United States Environmental Protection Agency (EPA), challenging the agency's decision to rescind impairment listings for seven major river segments in Iowa.

On June 5, 2026, the Iowa Supreme Court issued a unanimous decision in Chickasaw County Board of Review v. Property Assessment Appeal Board, No. 25-1002 (Iowa Sup. Ct. June 5, 2026).

On May 15, 2026, the Iowa Supreme Court issued its opinion in Streeter v. Dunn, No. 24-1753 (Iowa Sup. Ct.

On June 2, 2026, the USDA-CCC released its guidance for implementing the payment limitation and payment eligibility provisions in the One Big Beautiful Bill Act (OBBBA), H.R. 1 (Pub. L. 119-21).

The IRC § 41 credit for increasing research activities (research credit) is available to compensate taxpayers for increases in qualified research.

On April 1, 2026, the IRS issued Notice 2026-24 announcing that it was waiving the estimated tax penalty for any qualifying farmer or fisherman who files a calendar year 2025 return and pays in full any tax due by April 15, 2026.

The U.S. Department of Labor (DOL) recently published a Notice of Proposed Rulemaking, proposing to change its framework for determining independent contractor classification under the federal Fair Labor Standards Act (FLSA).

Update: House Agriculture Committee markup is rescheduled for March 3rd at 5:00 PM ET.

February 20 Update: The USDA has announced that the enrollment period for the Farmer Bridge Assistance program will be open from February 23 through April 17, 2026.  

Although the USDA announced the Farmer Bridge Assistance (FBA) Program in December of last year, it needed more time to create the program for specialty crops.

The One Big Beautiful Bill Act (OBBBA), Public Law 119-21, 139 Stat.

The IRS announced last week that it will not begin accepting e-filed tax year 2025 returns that include Form 4136, Credit for Federal Tax Paid on Fuels, until February 22, 2026.

The One Big Beautiful Bill Act (OBBBA), Public Law 119-21, 139 Stat. 72 (July 4, 2025), created a federal income tax deduction for “qualified overtime compensation” received during the year. [I.R.C. § 225].

On January 27, 2026, the IRS issued FAQs to explain the impact of Executive Order 14247 on taxpayers in 2026 and beyond. The President signed Modernizing Payments To and From America’s Bank Account on March 25, 2025.

The One Big Beautiful Bill Act (OBBBA), Public Law 119-21, 139 Stat. 72 (July 4, 2025), created a new type of savings account for children called a Trump account.

The beginning of a new year is a great time to think about estate and succession planning for your farm or business. Here we consider 12 common mistakes we encounter in this area and why they matter. 

The Tax Cuts and Jobs Act (TCJA) allowed 100 percent bonus depreciation under I.R.C. § 168(k) through 2022 for qualifying property acquired and placed in service after September 27, 2017.

On January 7, 2026, the Iowa Court of Appeals ruled that minority shareholders in a family farming corporation did not prove oppression or breach of fiduciary duty by the majority shareholders.

The IRS announced today that filing season for 2025 individual tax returns will begin Monday, January 26, 2026.