Updates

On April 1, 2026, the IRS issued Notice 2026-24 announcing that it was waiving the estimated tax penalty for any qualifying farmer or fisherman who files a calendar year 2025 return and pays in full any tax due by April 15, 2026.

The U.S. Department of Labor (DOL) recently published a Notice of Proposed Rulemaking, proposing to change its framework for determining independent contractor classification under the federal Fair Labor Standards Act (FLSA).

Specialty crop farmers must submit 2025 crop acreage reports to USDA Farm Service Agency by March 13, 2026 (by 5 p.m. ET) to be eligible for the Assistance for Specialty Crop Farmers (ASCF) Program.

Update: House Agriculture Committee markup is rescheduled for March 3rd at 5:00 PM ET.

USDA, through its recently announced Assistance for Specialty Crop Farmers (ASCF) Program, will provide a one-time payment to specialty crop growers to help mitigate market disruptions and increased inp

On January 14, 2026, the federal Whole Milk for Healthy Kids Act of 2025  was signed into law.

A common question I get from aspiring farmers is: "Do I need to be an LLC to be in business?"

USDA announced this week a national batching deadline of January 15, 2026, for first-round funding consideration for the following programs:

Several significant changes to federal tax law were enacted in 2025 with the passage of the One Big Beautiful Bill Act (OBBBA).

USDA’s recently announced Farmer Bridge Assistance Program will provide a one-time payment to eligible farmers to mitigate market disruptions and increased input costs.  See this CALT blog post USDA Announces Bridge Payments for Farm

12/2/2025

The recent 43-day federal government shutdown ended on November 12, after Congress passed H.R.

In July 2025, the One Big Beautiful Bill Act (OBBBA) made many changes to the tax code, including some especially relevant to farm estate and succession planning.

When the federal government shut down on October 1, the U.S. Department of Agriculture (USDA) suspended most regular operations across its agencies and began operating on a very limited basis.

Congress is in the midst of using the budget reconciliation process to work through and potentially pass the One Big Beautiful Bill Act. On May 22, 2025, the U.S.

The New Producer Economic Security Act[1] (H.R.2536, S.1237 ) was introduced in both the U.S. House and Senate on April 1, 2025.