October 2, 2024
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On September 30, 2024, the 2018 Farm Bill expired, again. This is not unique. Last September, the bill also expired, and Congress enacted a one-year extension on November 19, 2023.
Ag Docket
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August 30, 2024|Time is running out to avoid automatic renewal of a 2024 farm lease in Iowa.
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August 1, 2024|Because of tax credits created by the Inflation Reduction Act (IRA) for clean fuel production, some farmers may in the near future receive a higher price for selling crops to renewable fuel producers (i.e.
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July 2, 2024|The case is Schwarz v. IRS, T.C. 2024-55 (U.S. Tax Court May 13, 2024).
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June 28, 2024|Since the U.S. Supreme Court decision in Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc., 467 U. S.
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June 26, 2024|On August 28, 2024, the Iowa Utilities Commission granted Summit Carbon Solutions, LLC, a hazardous liquid pipeline permit.
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June 14, 2024|In a case of first impression in Iowa, the Iowa Supreme Court today ruled that common ownership of adjacent parcels eradicates otherwise existing claims of boundary by acquiescence by subsequent purchasers.
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June 10, 2024|Many Iowans have been impacted by recent severe storms. This post summarizes relevant notices and relief issued by IRS, FEMA, and the Iowa Department of Revenue.
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June 7, 2024|On Thursday, June 6, 2024, the Iowa Department of Revenue announced that the revised 2023 Form IA 100A (Iowa Capital Gain Deduction – Cattle, Horses, or Breeding Livestock) is ready to file.
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June 6, 2024|On June 4, 2024, the U.S.
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May 10, 2024|The Iowa Legislature had a busy 2024 session, passing 187 bills through both the House and the Senate. This post reviews the enrolled bills of most interest to agricultural producers and landowners.
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April 28, 2024|On April 19, 2024, the Iowa Supreme Court reversed a decision from the Iowa Court of Appeals and ruled that shareholders of a family farm corporation did not prove their breach of fiduciary duty claims against their father and brother.
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March 13, 2024|Iowa has a new rule when it comes to boundary by acquiescence and property transferred from a trust. In a rare reversal of precedent, the Iowa Supreme Court overruled Heer v.
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February 28, 2024|As March 1 approaches, we review the estimated tax rules for farmers.
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January 23, 2024|Update: On January 31, 2024, the House passed this bill with a bipartisan vote of 357 to 70. As of February 12, 2024, the future of the bill remains uncertain.
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January 16, 2024|In two separate lawsuits, several advocacy groups challenged Iowa’s Farm Trespass law and Trespass Surveillance statute. In both cases, a judge from the Southern District of Iowa previously held that the law violated the First Amendment and granted summary judgment in favor of the plaintiffs. Animal Legal Defense Fund v. Reynolds, 591 F.Supp.3d 397 (S.D. Iowa 2022); Animal Legal Defense Fund v. Reynolds, 630 F.Supp.3d 1105 (S.D. Iowa 2022).
The Eighth Circuit Court of Appeals released two separate opinions on January 8, 2024, and reversed the district court’s decisions, ruling that both statutes passed intermediate scrutiny and were, thus, constitutional. The cases are Animal Legal Defense Fund v. Reynolds, No. 22-1830, (8th Cir. Jan. 8, 2024) and Animal Legal Defense Fund v. Reynolds, No. 22-3464 (8th Cir. Jan. 8, 2024).
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January 11, 2024|Note: In 2024, the Iowa Legislature reinstated the capital gain deduction for the sale of breeding, draft, dairy, and sport livestock, retroactively to include the 2023 tax year. Read more about this change.
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January 4, 2024|On December 21, 2023, IRS announced a Voluntary Disclosure Program (VDP) through which eligible employers may repay 80 percent of the employee retention credit (ERC) to which they were not entitled and avoid civil litigation, penalties, and intere
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November 30, 2023|Update: On March 1, 2024, in the case of National Small Business United v. Yellen, No. 5:22-cv-01448 (N.D.
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September 28, 2023|On September 8, 2023, the Environmental Protection Agency (EPA) and U.S. Army Corps of Engineers (Army Corps) published a revised definition of “waters of the United States” or WOTUS. 88 FR 61964. To conform with the U.S. Supreme Court’s recent Sackett v. EPA, 143 S. Ct. 1322 (2023) ruling, the agencies made various changes including the removal of the “significant nexus” standard and amending the definition of “adjacent.” The new rule went into effect September 8, 2023. Because the revision was required to make the Rule comply with the Sackett decision, no notice and opportunity for public comment was necessary.