On April 23, 2019, R-CALF and others filed a lawsuit in the Northern District of Illinois claiming several large packing companies “conspire[ed] to suppress the price of fed cattle they purchased in the United States from at least January 1,
The Iowa Supreme Court recently addressed the question of whether a mechanic’s lien arising from the provision of materials and labor to a tenant can attach to the real property of the landlord where the landlord and the tenant are engaged in a mu
On March 27, 2019, two environmental groups—Iowa Citizens for Community Improvement and Food and Water Watch—filed a petition in state court seeking injunctive and declaratory relief against the State of Iowa, the Department of Natural R
The United States Justice Department has changed its position and is now supporting the position that the Affordable Care Act (ACA) was rendered unconstitutional when Congress set the individual shared responsibility payment to zero in the 2017 Ta
Update: On December 2, 2019, The U.S. District Court for the Southern District of Iowa issued a preliminary injunction preventing Iowa from enforcing this law.
On March 14, 2019, the Iowa Governor signed into law a new agricultural production facility trespass statute. Senate File 519, which was passed by the Iowa House and Senate on March 12, makes it a crime to obtain access to or employment with
Update: Governor Reynolds signed SF 220 into law on March 15, 2019. It is effective for tax years beginning on or after January 1, 2018, but before January 1, 2019.
Another March 1, the first day of most Iowa farm leases, arrives soon. This post addresses two common questions we've been receiving this month.
IDOR announced on February 28, 2019 that it too would grant an extension to the March 1 deadline for farmers and fishermen who did not make estimated tax payments by January 15, 2019. These farmers will have until April 30
It's official. IRS has announced in Notice 2019-17 an extension to the March 1 deadline for farmers who did not make estimated tax payments by January 15, 2019.
On February 19, 2019, the United States Supreme Court granted certiorari in a Clean Water Act (CWA) case with far-reaching implications for many industries, including agriculture. The case is Hawai‘i Wildlife Fund v. Cnty.
On February 15, 2019, President Trump signed the Consolidated Appropriations Act, 2019, into law. This new law averted a second government shutdown and funded the IRS through the end of September, 2019.
Update: SF 220 passed the Senate by a vote of 48-0 on February 18, 2019. They immediately messaged the House. Read the Iowa Legislative Agency Report about this bill here.
On January 22, 2019, USDA announced that all FSA offices nationwide would reopen on January 24 to provide additional services to farmers and ranchers during the lapse in federal funding.
On January 18, 2019, Treasury and IRS issued final IRC §199A regulations. Because they were issued in 2019, they are not binding on taxpayers for the 2018 tax year.
Today, Treasury and IRS issued long-awaited final IRC §199A regulations.
On January 9, 2019, the United States District Court for the Southern District of Iowa declared Iowa’s Agricultural Production Facility Fraud statute to be unconstitutional. Animal Legal Defense Fund v.
A new IRS Lapsed Appropriations Contingency Plan released January 15, 2019, states that 57.4 percent of the IRS workforce will be required to work during the Tax Year 2018 filing season as long as a shutdown continues.
On this, the last day of 2018, we look back at key agricultural and taxation developments from the past year.
