HeyJaredAgricultural Law and Taxation by Roger McEowen
The Rural Practice Digest covers tax and legal issues of importance to those engaged in farming and ranching, agribusiness, rural landowners and those that represent them.
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- Oct 1, 2026
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- Jul 31, 2026
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Rural Practice Digest (opens the original)
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The latest issue of Rural Practice Digest is now available, featuring an in-depth examination of one of the increasingly important - and increasingly complicated - issues in agricultural taxation: residual soil fertility.The lead article, “Residual Soil Fertility - Classification and the Evidentiary Problem,” examines the federal income-tax treatment of fertilizer and nutrients remaining in the soil when farmland is acquired. The issue is more complicated than simply obtaining a soil test and as
Can a Farmer “Hindcast” Soil Fertility and Recover Part of a Prior Farm Purchase Price? (opens the original)
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A farmer purchases a farm for $2 million in 2022 and treats the entire amount as land basis. Four years later, an independent agronomic firm determines that $600,000 of the original purchase price was attributable to residual fertilizer and soil fertility that existed when the farm was acquired. Can the taxpayer now change the accounting method and begin recovering that $600,000?This is not simply a matter of claiming a fertilizer deduction in 2026. It raises an important accounting-method-chang
FAPRI Says Farm Income Is Falling (opens the original)
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FAPRI’s latest farm-income baseline paints a sobering picture for agriculture. Net farm income is projected at $155.3 billion in 2026, falling to about $142.1 billion by 2031. Production expenses continue to climb, government payments are expected to decline sharply, and the outlook for farm margins is becoming increasingly challenging.But there’s a critical piece of the story that FAPRI’s economic forecast doesn’t measure: the amount of money a farm family actually has left after taxes, debt se
Agricultural Law & Tax Update — September 11, 2026 (opens the original)
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In this week’s video update, I cover seven developments with potentially significant implications for agriculture, including:• A new sugar price-fixing lawsuit raising important antitrust questions about when legitimate market information becomes unlawful coordination.• New IRS guidance on the §45Z Clean Fuels Production Credit - and why regenerative farming practices, manure, feedstocks, documentation, and farm data may increasingly have economic value beyond the farm gate.• An important Septem
The August Jobs Report (opens the original)
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The August employment numbers were encouraging. Payrolls increased by 162,000, unemployment remained at 4.1%, and - perhaps most importantly - 683,000 people entered the civilian labor force. But the numbers raise a larger economic question: what incentives are encouraging people to work and businesses to invest?In my latest analysis, I look beyond the headline jobs number and examine the interaction between the One Big Beautiful Bill Act (OBBBA), labor-force incentives, capital formation, and r
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