December 2019

December 2019


Reviewing Key 2019 Agricultural Law Developments

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!

  • Supreme Court Considers Whether Permit Required for Indirect Point Source Pollution
  • 2015 Clean Water Rule Repealed / New WOTUS Rule In Progress
  • Federal Takings Claims May Now Be Brought Directly to Federal Court
  • Hemp Goes Mainstream
  • Trade Troubles Trigger Another Year of Market Facilitation Program Payments
  • Flooding and Other Natural Disasters Impact Many Farmers
  • Chapter 12 Bankruptcy Limit Is Raised
  • Affordable Care Act is Threatened by Federal Appeals Court Ruling
  • Agricultural States Gird Up Right to Farm Laws
  • Iowa’s Agricultural Trespass Law is Challenged

Read the full post.


Year End Spending Bill Makes Many Changes to the Tax Code

The $1.4 trillion year-end spending package passed by Congress and signed into law on December 20, 2019, contains a number of provisions impacting taxpayers. The package, including the Consolidated Appropriations Act, 2020, H.R. 1158, and the Further Consolidated Appropriations Act, 2020, HR 1865, will keep the government running through September 2020. An estimated $426 billion (over 10 years) of the legislation is directed to tax provisions.

The final package reflects months of ongoing negotiations, with many long-discussed provisions finding their way into the law and others not making the cut. This post reviews these changes.


Congress Revives More Than 30 Expired Tax Breaks 

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. Buried within the law’s 715 pages is a tax package retroactively extending a number of credits and tax breaks that were expired (some for two years) and reviving others that were set to expire. These provisions are included in Division Q of the law, titled the “Certainty and Disaster Tax Relief Act of 2019.’’ This post reviews the revived provisions.

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CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

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