Ag Docket Blog

Update: On March 20, 2020, the IRS superseded this notice with Notice 2020-18. An automatic extension now applies to payments AND tax return filings otherwise due on April 15, 2020.

March 18, 2020 | Kristine Tidgren

Eligible producers and crop share landlords should finally begin receiving interim payments from the Syngenta settlement this month. On February 28, 2020, the U.S. District Court for the District of Kansas authorized the claims administrator to make interim payments to class members that have:

On February 24, 2020, IRS issued proposed regulations, REG-100814-19, to address the deductibility of food and beverage expenses in light of the disallowance of entertainment expenses under IRC § 274(a)(1)(A) by the Tax Cuts & Jobs Act (TCJA).

February 25, 2020 | Kristine Tidgren

On February 21, IRS issued a long-awaited revenue procedure, IRS Rev. Proc. 2020-13, to allow farmers who had elected out of UNICAP prior to the Tax Cuts and Jobs Act to revoke that election if they qualify as a small business taxpayer.

February 21, 2020 | Kristine Tidgren

With filing season well underway, IRC §199A (Section 199A) has been generating a lot of questions, particularly with respect to patrons of agricultural and horticultural cooperatives. Below we discuss several common issues.

February 6, 2020 | Kristine A. Tidgren

On January 23, 2020, the Environmental Protection Agency (EPA) and the U.S. Department of the Army signed the final Navigable Waters Protection Rule (NWPR), a rule that defines “waters of the United States” or the jurisdictional scope of the Clean Water Act (CWA).

It’s always good to get answers to unresolved questions, and it’s even better when the answer provides good news. IRS recently provided such an answer in PMTA 2020-01, posted to the IRS website on January 15.  In this memo, the Office of Chief Counsel answered an important lingering question we’ve had since 2018:

January 1, 2020 | Kristine A. Tidgren

As we move into 2020, we're dedicating this post to reviewing important agricultural law developments from the past year. Most of these issues continue to evolve, and we look forward to providing updates as they occur. Happy new year!

December 30, 2019 | Kristine A. Tidgren

On December 20, 2019, President Trump signed into law the Further Consolidated Appropriations Act, 2020, HR 1865, part two of a spending bill designed to keep the government running through September 2020.

On December 18, 2019, a divided panel of the United States Court of Appeals for the Fifth Circuit affirmed a Texas district court’s December 2018, ruling that the individual mandate in the Affordable Care Act is unconstitutional in light of changes made by the Tax Cuts and Jobs Act of 2017 (TCJA). Texas v. U.S., No.

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