Ag Docket Blog

On September 26, 2022, a federal judge in the Southern District of Iowa again found an Iowa farm trespass law to be unconstitutional. Under Iowa Code § 727.8A (the “Trespass Surveillance law”), anyone who trespasses and “knowingly places or uses a camera or electronic surveillance device that transmits or records images or data while the device is on the trespassed property” is guilty of an aggravated misdemeanor. This is Iowa’s third farm fraud and trespass law found to be in violation of the First Amendment by this court.

On August 24, 2022, IRS issued broad penalty relief to most taxpayers who filed 2019 and 2020 returns late. The relief, provided in IRS Notice 2022-36, applies to failure to file (not failure to pay) penalties, as well as some late information return penalties. For the most part, the relief is automatic.

As production costs continue to rise, farmland owners and tenants may be reconsidering the terms of their farm leases. Both tenants and landlords should be aware of Iowa’s farm lease auto-renewal statute.

On August 23, 2022, the Iowa Department of Agriculture and Land Stewardship (IDALS) announced that the court-appointed receiver for B & B Farm Store Inc., a grain dealer and warehouse operator from Jesup, Iowa, had consented to a voluntary revocation of its Iowa warehouse and grain dealer l

August 14, 2022 | Kristine A. Tidgren

Update: President Biden signed this bill into law on August 16, 2022.

July 10, 2022 | Kristine A. Tidgren

On June 30, 2022, the Iowa Supreme Court, in a 4-3 decision, overruled 18-year-old precedent to find that Iowa’s right to farm statute, Iowa Code § 657.11, does not violate the inalienable rights clause of the Iowa Constitution. This decision generally restores statutory immunity from nuisance lawsuits seeking special damages for many animal feeding operations.

President Biden signed the Extending Government Funding and Delivering Emergency Assistance Act (P.L. 117-43) into law on September 30, 2021. It authorized $10 billion to assist agricultural producers impacted by wildfires, droughts, hurricanes, winter storms, and other eligible disasters experienced during calendar years 2020 and 2021. The USDA has determined that the money will be funding two new programs, the Emergency Livestock Relief Program (ELRP) and the Emergency Relief Program (ERP).

March 24, 2022 | Kristine A. Tidgren

On March 22, 2022, the Director of the Iowa Department of Revenue joined the IRS in granting estimated tax penalty relief to qualifying farmers who did not file their 2021 returns and pay their taxes by March 1, 2022. In Order 2022-1, Iowa waives the underpayment of estimated tax penalty for any qualifying farmer who files their 2021 Iowa income tax return and remits payment by May 2, 2022.

On March 3, IRS announced that it would be providing limited penalty relief for qualified farmers required to file Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations.

March 3, 2022 | Kristine A. Tidgren

On March 1, 2022, Governor Kim Reynolds signed HF 2317 into law. The new tax law will reduce individual and corporate income tax rates, provide exemptions from Iowa tax for certain forms of retirement income--including retired farmer rental income--and scale back certain tax credits. 

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