Ag Docket Blog

August 31, 2021 | Kristine A. Tidgren

The American Rescue Plan Act of 2021 (ARPA), Pub L. No. 117-2, significantly enhanced the availability of the Affordable Care Act’s (ACA) premium tax credit (PTC) to make healthcare acquired on the ACA’s Health Insurance Marketplace more affordable for 2020, 2021, and 2022. These changes could mean significant savings to taxpayers purchasing healthcare coverage on the Marketplace.

August 31, 2021 | Kristine A. Tidgren

For tax years beginning in 2021, the American Rescue Plan Act (ARPA) significantly expanded the child tax credit. It also implemented advance child tax credit payments, and a possibility that taxpayers may face a repayment obligation if the advance payments are too high. Taxpayers facing a potential repayment may wish to unenroll from these advance payments.

August 25, 2021 | Kristine A. Tidgren

The employee retention credit (ERC) has been an important tax credit for many employers in 2020 and 2021. Although a fairly complicated credit, the ERC can be very beneficial to many employers. Recent guidance has clarified several longstanding questions. Here, we provide a brief overview of the credit, as well as a summary of the new guidance.

On August 16, 2021, the Ninth Circuit brought closure to long-standing wetlands litigation between Idaho property owners and the Environmental Protection Agency (EPA). Despite the EPA’s intent to no longer pursue enforcement action, the court held that the case was not moot and that the property consisted of wetlands under the “significant nexus” test.

It’s that time of the year to again think about Iowa’s farm lease auto-renewal law. Tenants or landlords who do not wish to continue a farm lease into 2022 should be aware that their 2021 farm lease will automatically renew under the same terms and conditions if neither party takes action by or before September 1.  

On August 10, 2021, the United States Court of Appeals for the Eighth Circuit considered the constitutionality of Iowa’s 2012 “Agricultural Production Facility Fraud” law (2012 law), sometimes called an “ag-gag” law.

Update: On March 31, 2023, the Eastern District of Arkansas granted one of the defendant’s Rule 12(b)(6) motion to dismiss for failure to state a claim. The district court concluded that the First Amendment applies to state action, not private actors such as the defendant. Additionally, the Eighth Circuit’s Article III determination did not equate to state action.

On August 19, 2021, the United States Court of Appeals for the Tenth Circuit affirmed that three subsections of the Kansas Farm Animal and Field Crop and Research Facilities Protection Act (the Act) were unconstitutional. The Act provides criminal sanctions for using fraud or deception to obtain consent to engage in various activities at an animal facility with the intent to damage the facility.

August 18, 2021 |

We have been seeing renewed interest and activity associated with a market for carbon credits, in particular credits created through new land management and conservation practices farmers implement on their land. Last week, we participated in a webinar providing information on this emerging topic.

August 17, 2021 | Kristine Tidgren and Wendong Zhang

In this study conducted in conjunction with the Center for Agricultural and Rural Development, Kristine Tidgren and Wendong Zhang analyze Iowa farmland data, including estimated basis and fair market value, to estimate the impact of the proposed tax provisions in the American Families Plan on Iowa farmland owners during lifetime and at death and gift.

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