Ag Docket

In recent months, I have received many questions from farmers and their advisors about the so-called “residual fertility” deduction.

On January 15, 2025, USDA issued long-awaited technical guidance to allow farmers to quantify the greenhouse gas emissions associated with corn, soybeans, and sorghum grown using climate smart agriculture (CSA) practices.

Update: On March 21, 2025, the Department of Treasury issued an interim final rule, narrowing the application of beneficial ownership information reporting requirements to "foreign reporting companies" only.

As the 119th Congress gets to work, members of the new Republican majority have discussed many issues, including border security, increasing the debt ceiling, funding the government beyond March 14, 2025, scaling back Inflation Reducation Act prov

The 2018 Farm Bill (Agricultural Improvement Act of 2018) has been temporarily revived. On December 21, 2024, Congress enacted the American Relief Act of 2025, P.L.

12/31/2024 Update:

Recent hurricanes have caused widespread destruction to farms throughout the southeast resulting in damage and destruction of assets and loss of income.

Time is running out to avoid automatic renewal of a 2024 farm lease in Iowa.

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.

The case is Schwarz v. IRS, T.C. 2024-55 (U.S. Tax Court May 13, 2024).   

Since the U.S. Supreme Court decision in Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc., 467 U. S.

On August 28, 2024, the Iowa Utilities Commission granted Summit Carbon Solutions, LLC, a hazardous liquid pipeline permit.

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.

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.

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.

On June 4, 2024, the U.S.

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.

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.

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.