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.

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.

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).

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.

The recent 43-day federal government shutdown ended on November 12, after Congress passed H.R.

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.

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.

Update: H.R. 5371 reauthorized CRP through September 2026.

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”).

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.

California’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.

This 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.

Beginning in the 1970s, Toney and his family rented a twenty-four-acre parcel of land—known as the “Y farm”—from Ruth Parker.

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.

This article provides a general overview of the procedures followed during a Compensation Commission hearing conducted by a county sheriff’s department in Iowa.

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.