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An Act is Introduced to Bump Section 2032A to $15 Million
The current maximum deduction under Section 2032A is $1.42 million. This Act would increase it by more than 10X.
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Paul Neiffer
Corn and Soybean EFR Might Go Up Afterall
In my previous post we indicated that corn Effective Reference Price would not rise much under Senate Proposal. We were off a bit.
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Paul Neiffer
Key Details on Senate Ag Proposals
The Senate Ag Committee released their version of the Ag Provisions yesterday
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Paul Neiffer
Will We See a Cotton Production Credit
The "Buying American Cotton Act" has been introduced
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Paul Neiffer
Finally, the IRS has a Code for QCD
Taxpayers over age 70 1/2 are allowed a Qualified Charitable Distribution and the 2025 Form 1099-R will have a Code for That
 • 
Paul Neiffer
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When are Wages From a Family Corporation Considered Farm Income
We respond to a question from a reader on when wages are considered farm income
 • 
Paul Neiffer
Update on SDRP Calculator
We had an error in one of our formulas
 • 
Paul Neiffer
FSA Provides Update on Average Gross Income
FSA released yesterday new guidance for the more than 75% Farm Average Gross Income calculations
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Paul Neiffer
Will a Floor on Corn PLC Really Reduce PLC Payments to Farmers
There is an artificial floor on corn PLC payments. Will it matter?
 • 
Paul Neiffer
What About Rice
We provide the calculations for estimated ARC and PLC payments for a sample rice farmer
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Paul Neiffer
SDRP Calculator
We work up a calculator that you can use to estimate SDRP payments
 • 
Paul Neiffer
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May 2025

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