Today, we examine the general nutrient management requirements applicable to agricultural producers who wish to grow reduced-carbon-intensity (reduced-CI) crops to sell to biofuel producers.
Recent decisions on fence and boundary law from the Iowa Court of Appeals offer important lessons for landowners navigating disputes along shared property lines.
Generally, diesel fuel sold for highway use—even to a farmer—is undyed. I.R.C. § 4041 imposes a 24.3 cent per gallon federal highway excise tax on diesel. The tax is generally collected by the seller.
After decades of virtually no change, the past year has seen considerable momentum within the federal government towards reforming the rules for foreign agricultural land holdings in the U.S. On April 30, the House passed H.R.
On April 14, 2026, Governor Jim Pillen signed the Agricultural Data Privacy Act, LB525, after it cleared the Nebraska Unicameral 49-0. It is the first state law to set default rules for who owns and controls the data a farm generates.
Across much of American agriculture, uncrewed aircraft systems (UAS)[i] are quickly moving from niche to mainstream equipment.
In late August 2019, twelve warranty deeds conveying Arizona real estate to a Panamanian entity called the Harris 6 Foundation were recorded on a single day. Three days later, the man who signed them got married.
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.
Update: On August 17, 2026, the EPA filed its answer to the complaint.
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.
