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
Latest from Center for Agricultural Law and Taxation Blog - Page 2
Federal Lawsuit Challenges EPA Reversal on Iowa River Impairment Status
A coalition of environmental advocacy groups has filed a federal lawsuit against the United States Environmental Protection Agency (EPA), challenging the agency’s decision to rescind impairment listings for seven major river segments in Iowa. The complaint underscores an intensifying debate
Iowa Supreme Court Overhauls Tax Canons in Ruling Fuel Tanks Not Real Property
On June 5, 2026, the Iowa Supreme Court issued a unanimous decision in Chickasaw County Board of Review v. Property Assessment Appeal Board, No. 25-1002 (Iowa Sup. Ct. June 5, 2026). This ruling resolves a long-standing property tax classification
The Limits of Service by Publication: Iowa Supreme Court Reinforces Notice Requirements in Property Disputes
Joshua A. Hjelmaas
On May 15, 2026, the Iowa Supreme Court issued its opinion in Streeter v. Dunn, No. 24-1753 (Iowa Sup. Ct. May 15, 2026), holding that a trust’s failure to personally serve neighboring landowners and the Iowa
USDA Issues New Payment Limitation and Eligibility Rules
On June 2, 2026, the USDA-CCC released its guidance for implementing the payment limitation and payment eligibility provisions in the One Big Beautiful Bill Act (OBBBA), H.R. 1 (Pub. L. 119-21). The updated rule (7 CFR Part 1400)
Research Credits on the Farm
The IRC § 41 credit for increasing research activities (research credit) is available to compensate taxpayers for increases in qualified research. The credit is designed to reward technological innovation, with the goal of stimulating long-term economic growth. The research credit
IRS Provides Blanket Underpayment Penalty Relief for Qualifying Farmers Filing 2025 Returns
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
DOL Proposes New Independent Contractor Rule
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). The proposed rule would replace the current totality-of-the-circumstances
What's Up with the Farm Bill?
Enrollment Open for the Farmer Bridge Assistance Program
February 20 Update: The USDA has announced that the enrollment period for the Farmer Bridge Assistance program will be open from February 23 through April 17, 2026. Producers who timely filed their 2025 crop acreage reports for eligible commodities can access