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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.  

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. 

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.

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.

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.

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.

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.

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.

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.

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.