Overview
For many farming and ranching families, the land is more than just an asset – it is a living history, a source of identity, and a hard-won legacy intended for the next generation. However, in 2026, that legacy faces
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The Great Kansas Water War
Overview
In Kansas, a high-stakes legislative and legal “tug-of-war” is currently unfolding, and the prize is the state’s most precious resource: water. At the center of the storm is House Bill 2433, a piece of legislation that seeks to determine
The $714 Million Phantom
Overview
For decades, the tax Code has been a tool for savvy farmers and ranchers to preserve capital, transition operations to the next generation, and manage the razor-thin margins of American agriculture. We use partnerships—specifically those governed by Subchapter K—because
Legal and Tax Issues Associated with Prairie Fires
Overview
The recent prairie fires across Oklahoma and Kansas have left cattle ranchers facing a complex landscape of legal and tax hurdles. Beyond the immediate devastation of lost forage and livestock, the recovery process involves navigating federal disaster programs, IRS
Ag Transportation and Antitrust
Overview
A recent lawsuit filed in Kansas federal district court[1] represents a significant antitrust challenge in the agricultural transportation sector. At its core, the case examines whether dominant rail carriers can use contractual “paper barriers” and interchange fees to
The 2026 Farm Bill Returns: House Republicans Unveil “Farm Bill 2.0”
Overview
The long-awaited sequel to the American agricultural policy saga has finally arrived. Earlier this week, House Agriculture Committee Republicans, led by Chairman Glenn “GT” Thompson (R-PA), released an 800-page draft of the Farm, Food, and National Security Act of
Pesticide “Shield” Laws
Overview
2025 was a watershed year for pesticide litigation, marked by massive jury verdicts and a deepening divide over whether federal law shields manufacturers from state-level lawsuits. At the heart of the conflict is the Federal Insecticide, Fungicide, and Rodenticide
Proposed I.R.C. §45Z Regulations
Overview
On February 3, 2026, the Department of the Treasury and the IRS officially unveiled the long-awaited proposed regulations[1] for the I.R.C. §45Z Clean Fuel Production Credit. The proposed regulations are more than just a technical update; it represents
Agriculture, Conservation and “Crony Capitalism”?
Overview
In recent years, several states have enacted legislation that purports to fund various conservation and wildlife efforts. In Kansas House Bill 2063 (the 2025-2026 iteration) is framed as a “Working Lands” conservation initiative. But these laws raise significant constitutional
Top Ten Agricultural Law and Tax Developments of 2025
The biggest development of 2025 in agricultural law and taxation was the signing into law on July 4 of the OBBBA. The OBBBA represents a significant mix of tax relief and modernized safety nets for the ag sector. By aligning