Generally, diesel fuel sold for highway use—even to a farmer—is undyed. I.R.C. § 4041 imposes a 24.3 cent per gallon federal highway excise tax on diesel. The tax is generally collected by the seller. Dyed diesel fuel is designed for
Latest from Center for Agricultural Law and Taxation Blog
Untangling the Federal Push to Regulate Foreign Farmland Ownership
After decades of virtually no change, the past year has seen considerable momentum within the federal government towards reforming the rules for foreign agricultural land holdings in the U.S. On April 30, the House passed H.R. 7567, the Farm,
Iowa Can Expand on Nebraska's Lead in Ag Data Privacy
On April 14, 2026, Governor Jim Pillen signed the Agricultural Data Privacy Act, LB525, after it cleared the Nebraska Unicameral 49-0. It is the first state law to set default rules for who owns and controls the data a
Foreign-Made UAS Stay on the FCC Covered List as DJI and Autel Challenges Proceed
Across much of American agriculture, uncrewed aircraft systems (UAS)[i] are quickly moving from niche to mainstream equipment. Between 2020 and 2024, the domestic agricultural UAS market doubled in size to $506 million and is expected to approach $1.76 billion
Planning Around the Elective Share: The Lessons of Ibeling
In late August 2019, twelve warranty deeds conveying Arizona real estate to a Panamanian entity called the Harris 6 Foundation were recorded on a single day. Three days later, the man who signed them got married. There was no prenuptial
IRS Announces New Automatic Exemption from Penalty Program
Kristine A. Tidgren
On July 8, 2026, the IRS announced that it was implementing a new automatic process to provide penalty relief for taxpayers with a history of filing and paying on time. Called the Automatic Exemption from Penalty (AEP),
Iowa Supreme Court Adopts Responsible Corporate Officer Doctrine
Joshua A. Hjelmaas
The Iowa Supreme Court has, for the first time, recognized the responsible corporate officer doctrine (RCOD) as a tool for interpreting the state’s environmental and public welfare statutes. In DNR v. Lilly, No. 25-0443 (Iowa June
USDA Finalizes Guidance for Low-Carbon Biofuel Feedstocks
Kristine A. Tidgren
On June 25, 2026, the USDA issued Technical Guidelines for the Production of Regenerative Agricultural Biofuel Feedstocks. This final Rule seeks to quantify reductions in greenhouse gas (GHG) emissions associated with crops raised with specific regenerative
SCOTUS Rules FIFRA Preempts State Failure-to-Warn Claims for Roundup Cancer Warnings
Joshua A. Hjelmaas
On June 25, 2026, the Supreme Court issued a 7-2 decision in Monsanto Co. v. Durnell, No. 24-1068, resolving a circuit split over whether the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) preempts state law failure-to-warn
Iowa Supreme Court Finds Domesticated Animal Activities Act Bars $18.2 Million Claim
The Iowa Supreme Court has clarified the boundaries of immunity in the state’s Domesticated Animal Activities Act, vacating an appellate court decision and affirming the dismissal of an $18.2 million personal injury lawsuit. In Shafer v. Santana, No. 24-1939 (Iowa