{"id":5546,"date":"2018-01-17T01:43:39","date_gmt":"2018-01-17T07:43:39","guid":{"rendered":"https:\/\/agrilife.org\/texasaglaw\/?p=5546"},"modified":"2026-04-17T15:24:27","modified_gmt":"2026-04-17T20:24:27","slug":"will-tax-reform-affect-agriculture","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasaglaw\/2018\/01\/17\/will-tax-reform-affect-agriculture\/","title":{"rendered":"How Will Tax Reform Affect Agriculture?"},"content":{"rendered":"

Many people are wondering exactly how the sweeping “Tax Cuts and Jobs Act” will impact their personal tax returns and what the law might mean for agriculture.<\/p>\n

\"\"<\/p>\n

I’m no tax law expert, but luckily, I know someone who is!\u00a0 I was fortunate to have Kristine Tidgren from the Iowa State Center for Ag Law and Taxation join me on a recent episode of the Ag Law in the Field Podcast to discuss the ins and outs of the new tax reform law.\u00a0 You can listen to the podcast episode on your favorite podcast app, or on your computer by clicking here<\/a>.<\/p>\n

Additionally, Kristine and her crew at CALT put together a great blog post highlighting the details of the provisions most likely to impact those of us involved in agriculture.\u00a0 You can find that here<\/a>.\u00a0 Another great summary was done by Delta Farm Press and you can find that here<\/a>.<\/p>\n

A quick update to something discussed by Kristine on the podcast and in the summary, last week Congress and USDA announced they would attempt to change a provision in the current law Section 199A that gives cooperatives a purchasing advantage for grain over independent elevators.\u00a0 Currently, farmers can deduct 20% of gross sales to cooperatives, but only 20% of net income if they sell to another purchaser.\u00a0 Several Congressmen and USDA says this was not the intent of the law.\u00a0 USDA Under Secretary says “The federal tax code should not pick winners and losers in the marketplace.”\u00a0 [Read article here<\/a>.]<\/p>\n

Finally, the American Agricultural Law Association will be hosting a free webinar on Tuesday, January 30 from 12-2 CST to talk all about the new law and how it may impact agriculture.\u00a0 The webinar is open to anyone (lawyer or not).\u00a0 You can register here<\/a>.<\/p>\n

At the end of the day, the best thing for folks to do is be in contact with an accountant or tax professional to be sure they are clear on how these changes may impact their operation and to determine what changes may need to be made given the new laws.<\/p>\n","protected":false},"excerpt":{"rendered":"

Many people are wondering exactly how the sweeping “Tax Cuts and Jobs Act” will impact their personal tax returns and what the law might mean for agriculture. I’m no tax law expert, but luckily, I know someone who is!\u00a0 I was fortunate to have Kristine Tidgren from the Iowa State Center for Ag Law and Taxation join me on a recent episode of the Ag Law in the Field Podcast to discuss the ins and outs of the new tax reform law.\u00a0 You can listen to the podcast… Read More →<\/a><\/span><\/p>\n","protected":false},"author":2444,"featured_media":5547,"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":[35,11],"tags":[],"class_list":["post-5546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-issues","category-united-states-congress"],"acf":[],"yoast_head":"\nHow Will Tax Reform Affect Agriculture? - 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\/2018\/01\/17\/will-tax-reform-affect-agriculture\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How Will Tax Reform Affect Agriculture? - Texas Agriculture Law\" \/>\n<meta property=\"og:description\" content=\"Many people are wondering exactly how the sweeping “Tax Cuts and Jobs Act” will impact their personal tax returns and what the law might mean for agriculture. I’m no tax law expert, but luckily, I know someone who is!\u00a0 I was fortunate to have Kristine Tidgren from the Iowa State Center for Ag Law and Taxation join me on a recent episode of the Ag Law in the Field Podcast to discuss the ins and outs of the new tax reform law.\u00a0 You can listen to the podcast... 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