Taxation – National Agricultural Law Center
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UADA news release: Should I change my farm operation from a partnership to an LLC?

By Mary Hightower University of Arkansas Division of Agriculture Fast Facts Ballard describes changes in USDA payment limitations for LLCs Tidgren...

One Big Beautiful Bill Act: Resource Roundup

On July 4, 2025, President Trump formally signed the multi-billion-dollar reconciliation bill titled the One Big Beautiful Bill Act (“OBBBA”) into...

Farm transition planning focus of upcoming conference

“The Cultivating Connections Conference targets the professionals who enable a critical issue today: the successful transfer of agricultural operations from one...

Proposed Tax Exemption for Community Ag Lenders

A bill was recently introduced in Congress, known as the Enhancing Credit Opportunities in Rural America Act (“ECORA”) of 2021. ECORA...

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Considering Carbon: Markets & More

Overview An interest in reducing environmental impacts and achieving climate sustainability within the U.S. is growing significantly among both the public...

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AG & FOOD LAW UPDATE: OCTOBER 2, 2018

Judicial: Labor, Insecticide,  Susan Ahrens v. Hartford Florists’ Supply, Inc. et al. Additional Party Names: Delaware Valley Floral Grp., Inc., No....

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Webinar will address Ag Taxation and Reform

Last week, the House Committee on Agriculture held hearings exploring the upcoming Farm Bill and impacts of tax reform efforts on...

Grain storage bins not taxable as property

Posted July 22, 2015 The Ohio Supreme Court ruled that grain storage bins are personal property pursuant to state law...

Leasing, Conditional Sales Agreements, and the Future of Section 179

Posted February 10, 2015 The Ohio State University’s Agricultural Law & Taxation blog published an article on Leasing, Conditional Sales...

Farm Groups Urge Section 179 Restoration

Posted November 20, 2014 The National Milk Producers Federation along with 41 other agricultural organizations in are urging Congress to...

Ohio’s Small Business Income Tax Deduction Increases

Posted July 15, 2014 Ohio Governor John Kasich signed a bill that increases the small business income deduction from 50 percent...

Agritourism Legislation Introduced in Ohio Senate

Posted May 21, 2014   A new bill introduced in the Ohio Senate aims to address legal issues for Ohio agritourism...

Tax Court Says Non-Farmer’s CRP Income Subject to Self-Employment Tax

Posted March 11, 2014   In a case which could have broad implications for passive investors in farmland, the U.S. Tax...