Center for Agricultural Law and Taxation
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Recent Updates
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January 8, 2026|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.
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January 8, 2026|The IRS announced today that filing season for 2025 individual tax returns will begin Monday, January 26, 2026.
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January 5, 2026|On December 31, 2025, the USDA provided more details on the Farmer Bridge Assistance (FBA) Program. USDA is planning to make FBA payments to eligible producers by February 28, 2026.
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January 2, 2026|On Wednesday, December 31, 2025, the IRS issued proposed regulations, REG-113515-25, for the new deduction for “qualified passenger vehicle loan interest” under I.R.C. § 163(h).
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December 15, 2025|Last week, the USDA announced that it would provide $12 billion in one-time bridge payments to eligible farmers impacted by market disruptions and increased input costs.
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November 24, 2025|The recent 43-day federal government shutdown ended on November 12, after Congress passed H.R.
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October 23, 2025|When the federal government shut down on October 1, the U.S. Department of Agriculture (USDA) suspended most regular operations across its agencies and began operating on a very limited basis.
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October 21, 2025|Melissa Duffield and Volleyfrog Iowa, LLC set out in 2017 to develop an indoor and outdoor volleyball complex intended for tournaments, training, and private lessons.
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October 2, 2025|Update: H.R. 5371 reauthorized CRP through September 2026.
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October 1, 2025|This case centers around Stephen Dierickx, who placed the highest bid on a parcel of farmland listed for auction by DreamDirt Farm and Ranch Real Estate, LLC (“DreamDirt”).
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September 10, 2025|The case revolves around Joe Wedeking, who owned a mobile home park and was negotiating with MSS Capital, LLC (MSS) for the potential sale of the property.
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August 21, 2025|BackgroundCalifornia’s Proposition 12 was in the news again this year, as we waited to see if the U.S. Supreme Court would agree to hear a second case challenging the state law.
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August 18, 2025|BackgroundThis interlocutory appeal arose from a dispute over the revocable trust of Ann Winslow. The trust was established in 1991 with Ann’s only child, Robert Winslow, as the sole beneficiary.
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August 18, 2025|BackgroundBeginning in the 1970s, Toney and his family rented a twenty-four-acre parcel of land—known as the “Y farm”—from Ruth Parker.
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August 8, 2025|In 2001, Jeffrey and Shirlee Haw purchased a 32-acre property near Cresco, Iowa, with an easement over two adjacent City-owned lots (Lots 1 and 5) to access their land.
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August 6, 2025|This article provides a general overview of the procedures followed during a Compensation Commission hearing conducted by a county sheriff’s department in Iowa.
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July 17, 2025|On December 21, 2024, President Biden signed into law the American Relief Act of 2025, P.L. 118-158, which—in addition to extending the Farm Bill—allocated $30.78 billion to the USDA for farm relief.
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July 11, 2025|On July 4, 2025, the President signed H.R. 1, the One Big Beautiful Bill Act into law. In addition to its many other sections, this so-called “mega bill” enacts many provisions typically authorized and funded through a farm bill.
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July 9, 2025|On July 4, 2025, H.R. 1, the One Big Beautiful Bill Act, became law. This 887-page Act impacts taxes, agriculture, transportation, education, homeland security, armed services, energy, financial services, immigration, natural resources, and more.
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June 13, 2025|Iowa's 2025 legislative session ended on May 15, 2025. Below is a summary of legislative activity of interest to farmers and rural landowners. While most bills will be effective July 1, 2025, several have already gone into effect.
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June 10, 2025|On May 22, 2025, the House of Representatives passed H.R. 1, the One Big Beautiful Bill Act, by a vote of 215-214.
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May 29, 2025|Early on May 22, 2025, the House of Representatives passed H.R. 1, the One Big Beautiful Bill Act, by a vote of 215-214.
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April 28, 2025|The New Producer Economic Security Act [1] (H.R.2536, S.1237) was introduced in both the U.S. House and Senate on April 1, 2025.
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April 16, 2025|With the initial filing deadlines behind us for filing our federal income tax returns, I turn today to a common question we receive at the Center. Has anything changed with respect to reporting CRP income?