{"id":14228,"date":"2025-11-17T10:58:00","date_gmt":"2025-11-17T16:58:00","guid":{"rendered":"https:\/\/agrilife.org\/texasaglaw\/?p=14228"},"modified":"2026-04-17T15:09:01","modified_gmt":"2026-04-17T20:09:01","slug":"consider-the-risks-when-taking-a-residual-fertility-deduction","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasaglaw\/2025\/11\/17\/consider-the-risks-when-taking-a-residual-fertility-deduction\/","title":{"rendered":"Consider the Risks When Taking a Residual Fertility Deduction"},"content":{"rendered":"

Around the country, there has been much recent discussion about taking a “residual fertility deduction” for farm and ranchland.\u00a0 What is this?\u00a0 How does it work?\u00a0 What requirements exist?<\/p>\n

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.\u00a0 You can read our article here<\/a>.<\/p>\n

\"\"

Photo by Filip Star\u00fd<\/a> on Unsplash<\/a><\/p><\/div>\n

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<\/a>.<\/p>\n

Finally, be sure you are signed up to receive the Southern Ag Today emails.\u00a0 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.\u00a0 You can check it out here<\/a> and click “subscribe” on the righthand side of the screen to receive each article in your inbox.<\/p>\n","protected":false},"excerpt":{"rendered":"

Around the country, there has been much recent discussion about taking a “residual fertility deduction” for farm and ranchland.\u00a0 What is this?\u00a0 How does it work?\u00a0 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.\u00a0 You can read our article here. 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… Read More →<\/a><\/span><\/p>\n","protected":false},"author":2444,"featured_media":14229,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-14228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-issues"],"acf":[],"yoast_head":"\nConsider the Risks When Taking a Residual Fertility Deduction - Texas Agriculture Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/agrilife.org\/texasaglaw\/2025\/11\/17\/consider-the-risks-when-taking-a-residual-fertility-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Consider the Risks When Taking a Residual Fertility Deduction - Texas Agriculture Law\" \/>\n<meta property=\"og:description\" content=\"Around the country, there has been much recent discussion about taking a “residual fertility deduction” for farm and ranchland.\u00a0 What is this?\u00a0 How does it work?\u00a0 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.\u00a0 You can read our article here. 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... 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