Around the country, there has been much recent discussion about taking a “residual fertility deduction” for farm and ranchland.  What is this?  How does it work?  What requirements exist?

I recently co-authored an article for Southern Ag Today answering these questions with Kristine Tidgren from the Center for Agricultural Law and Taxation at Iowa State University.  You can read our article here.

Photo by Filip Starý on Unsplash

Additionally, if you want to take a deeper dive on this topic, I did a podcast episode with Kristine and Dario Arezzo from Farm Credit East that you can listen to here.

Finally, be sure you are signed up to receive the Southern Ag Today emails.  There are articles each weekday from economists (and lawyers!) at the land grant universities across the south related to everything from farm management to trade, policy to law.  You can check it out here and click “subscribe” on the righthand side of the screen to receive each article in your inbox.