Search Our Online Library

The Tax Cuts and Jobs Act (TCJA) ushered in the most significant changes to our tax code in more than 30 years. On December 22, 2017, President Trump signed the TCJA into law.

On April 2, 2018, Governor Reynolds signed SF 2349, into law. The new law is designed to address the mounting difficulties faced by many Iowans seeking to purchase health insurance on the individual market.

Update: On May 2, the D.C. Circuit Court of Appeals issued the mandate vacating the 2008 final rule.

President Trump signed the Consolidated Appropriations Act, 2018, H.R. 1625, on March 23, 2018.

Yesterday, plaintiffs filed a motion asking for preliminary approval of a settlement reached with Syngenta.  The proposed settlement, which would comprise $1.51 billion, is described by plaintiffs’ counsel in a court filing as a “record-break

Last fall, we wrote about the health care crisis facing many Iowa farmers and other small business owners.

The Tax Cuts and Jobs Act has significantly changed the tax landscape for agricultural producers. We’ve detailed a number of the changes, many of them positive, in prior articles.

The Tax Cuts and Jobs Act (TCJA) made significant changes impacting the depreciation and expensing of vehicles used in a trade or business.[i] In this post, we review the current law.

The Iowa Court of Appeals recently found that Fayette County improperly granted permits to a wind energy group to build three wind turbines on agricultural land.

A case that has again found it's way to the Iowa Court of Appeals could give the Iowa Supreme Court another opportunity to refine the doctrine of promissory estoppel.

On February 12, 2018, the Iowa Supreme Court heard oral arguments in a case that will shape Iowa nuisance law, as it applies to animal feeding operations.

President Trump signed the Bipartisan Budget Act of 2018 into law on February 9. The Act, which was passed to fund the federal government and avoid another shutdown, includes a number of changes to the Internal Revenue Code.

Update: Governor Reynolds signed SF 512 into law on January 31, 2018.

The Tax Cuts and Jobs Act preserved like-kind exchange treatment for real property, but eliminated it for personal property.

Iowa law has been clear, and it is perhaps even more clear today. Unlike most other states, Iowa is “unequivocal in favoring partition by sale." Newhall v. Roll, 888 N.W.2d 636, 640 (Iowa 2016).

Update: On March 13, 2018, Senators Grassley, Hatch, Roberts, Thune, and Hoeven issued a joint statement, including the following:

As the year concludes, we’re taking some time to review the most significant happenings in agricultural law and taxation in 2017. Some closed chapters on drawn-out litigation or administrative action.

On April 11, 2017, the United States Court of Appeals for the District of Columbia vacated an EPA final rule that had been in place for nine years.

We told you last April about changes that would come to the Iowa Beginning Farmer Tax Credit program in 2018, absent legislation.

Update: President Trump signed H.R.1 into law on December 22, 2017.