Ag Law

Navigating 1099 Forms in the OBBBA Era: A Complete Guide for the 2025 Tax Season

By: David L. Marrison, Field Specialist, Farm Management, Barry Ward, Director of the OSU Income Tax Schools and Jeff Lewis, Attorney and Program Coordinator- OSU Extension.

It is tax season! With tax returns set to be accepted by the IRS starting January 26 it is crucial for individuals and businesses to stay on top of important tax reporting deadlines. This is especially important this year due to the passage of the One Big Beautiful Bill Act (OBBBA) last July. This legislation significantly affects federal taxes, credits and deductions. Some of these provisions took effect in 2025 while others in 2026.

One of the important tax reporting areas to review in January are the guidelines and deadlines for 1099 forms. These 1099 forms, which report various types of non-wage income, need to be furnished to taxpayers by January 31. Additionally, copies also need to be sent to the IRS by the January 31st deadline (with a few exceptions) to avoid penalties and to ensure timely processing of tax returns.

This article will provide an overview of 1099 forms, highlighting the specifics of the 1099-NEC, 1099-MISC, and 1099-K forms. Additionally, we will share reporting deadlines, penalties for non-reporting, provide resource links from the IRS, and changes to the 1099 forms due to OBBBA. So, let’s dive in! Continue reading Navigating 1099 Forms in the OBBBA Era: A Complete Guide for the 2025 Tax Season →

Changes to CAUV could come in the New Year

By:Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program

The Ohio General Assembly wrapped up its legislative session for the year last week, with much of the late-session energy given to property tax relief.  The legislature focused on strategies for reducing Ohio property taxes in five bills it just sent to the Governor (see our earlier post).  None of the bills addressed farmland taxation, however.  But a bill the legislature might consider when it returns in 2026 does propose changes to Ohio’s Current Agricultural Use Valuation (CAUV) Program for farmland property taxes.  H.B. 575, introduced by Rep. David Thomas (R-Jefferson) and Bob Peterson (R-Sabina) proposes a number of revisions to the CAUV program.

H.B. 575 doesn’t propose reductions to CAUV taxes, however.  Instead, the bill contains changes to how the CAUV program works.  The bill is consistent with plans in Ohio’s House for continuing to address property taxes.  Rep. Bill Roemer (R-Richfield), chair of the House Ways and Means Committee where H.B. 575 now sits, stated that the five recently passed bills represented most of the “big structural changes” to property taxation and that the legislature’s future focus will be on “fairness and efficiency.”  Sponsor Rep. Thomas agreed, stating that “the changes that need to happen now are about the process, helping taxpayers through the process and transparency.”  Process and transparency are two themes in H.B. 575’s revisions.  Here’s what the bill proposes to change about Ohio’s CAUV program. Continue reading Changes to CAUV could come in the New Year →

Is Property Tax Relief on the Horizon? The General Assembly sends four bills to Governor DeWine.

By:Ellen Essman, Senior Research Associate Monday

Providing relief for rising property taxes has been top of mind in the General Assembly this past year. Two weeks ago, the legislature passed four bills meant to tackle this issue. The bills, which each take different approaches to lowering property taxes, are now awaiting consideration by Governor DeWine.  But how would each bill address property taxes? Continue reading Is Property Tax Relief on the Horizon? The General Assembly sends four bills to Governor DeWine. →

Trio of Ag Bills introduced in Ohio Senate

By:Ellen Essman, Senior Research Associate

A trio of senate bills related to agriculture were introduced in the Ohio General Assembly this month.  The bills touch on a variety of topics, from CAUV recoupment charges, to training an agricultural workforce, to creating a state food and agriculture policy council.

Senate Bill 285, available here, was introduced by Senator Tim Schaffer (R-Lancaster) on October 8 and referred to the Senate Ways and Means Committee.  The bill would exempt certain conservation uses from recoupment charges when land is converted from an agricultural use. Typically, if agricultural land is converted to another use, it is subject to a recoupment charge equal to the previous three years of tax savings it received because it was valued using its current agricultural use value (CAUV).  SB 285 would not require a recoupment charge to be paid if the agricultural land is acquired by a conservation organization and is used for certain environmental response projects related to water quality or wetlands, or if it is used for an H2Ohio water project. That being said, if the land ceases to be used for conservation, recoupment charges would apply.  SB 285 had its first hearing in the Senate Ways and Means Committee on October 28.

Sponsored by Senator Paula Hicks-Hudson (D-Toledo), SB 287, entitled “Farming And Workforce” was introduced on October 8, and had its first hearing in the Senate Finance Committee on October 28.  The bill, which is available here, would create the Farming and Workforce Development Program.  This program would provide training for Ohio residents between 16 and 35 years of age to prepare them for employment in seasonal crop farming. The program would not exclude people who have been convicted or pled guilty to a felony from eligibility.  The bill would require Ohio State University Extension and Central State University Extension to develop guidelines and policies for the application process, coursework, and running of the Farming and Workforce Development Program, and would appropriate $500,000 from the state general revenue fund to get the program started.

Finally, Senate Bill 288 was also introduced on October 8. Also sponsored by Senator Hicks-Hudson, the bill, available here, would create the Ohio Food and Agriculture Policy Council.  The Council would be tasked with making recommendations to the General Assembly that strengthen Ohio’s food and farm economies, engaging in advocacy, education, and policy work for the health of Ohio’s citizens and the sustainability of the state’s natural resources.  Specifically, the Council would be charged with delivering an annual report to the General Assembly detailing its recommendations on:

  • Food security;
  • Food access;
  • Food production and distribution;
  • Food waste;
  • Economic development;
  • Food procurement;
  • Food chain workers; and
  • Food systems resilience.

The Council would be housed under the Ohio Department of Agriculture (ODA). The Director of ODA would serve on the council, as well as the following members, who would be appointed by the Governor:

  • One member who is a representative of the Ohio Hospital Association;
  • One member from Ohio State University Extension;
  • One member from Central State University Extension;
  • Three members from Ohio Farm Bureau;
  • One member who represents urban farming;
  • One member who represents rural farming;
  • One member who represents statewide food banks; and
  • One member who is a registered lobbyist representing Ohio Cooperatives.

Senate Bill 288 would appropriate $500,000 to create the Ohio Food and Agriculture Policy Council and has been referred to the Senate Finance Committee.

Be sure to stay tuned to the Ag Law Blog for continuing updates on Ohio Legislation affecting agriculture!

Carbon Capture and Storage legislation and prospect of pore space leasing moves forward in Ohio

Written by Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program

A bill authorizing the capture and storage of carbon dioxide via underground storage wells has passed the Ohio House of Representatives.  The nearly unanimous vote by the House now advances H.B. 170 to the Ohio Senate.

We’ve reported previously on the prospect of Carbon Capture and Storage (CCS) coming to Ohio.  CCS is one part of a strategy to reduce airborne CO2 emissions. It’s of high interest to hard-to-abate emission sources, such as ethanol, steel, chemical, and concrete production facilities. Rather than reducing the CO2 in their emissions, CCS allows such sectors to capture CO2 from emissions and store the CO2 in pore spaces far beneath the land’s surface. But landowners must be willing to lease their “pore space” for CO2 storage. If passed, then, CCS legislation will create pore space leasing opportunities and challenges for Ohio landowners.

Refer to our Ag Law Blog posts explaining CCS and discussing how CCS requires landowners to lease “pore space.”  We also reviewed the first CCS bills in Ohio, proposed last legislative session, in a third blog post.  Those  bills did not pass, and H.B. 170 represents a new version of the proposals, developed after additional consideration by interested parties. Continue reading Carbon Capture and Storage legislation and prospect of pore space leasing moves forward in Ohio →

Avoiding Probate: Two Commonly Overlooked Farm Assets

By:Robert Moore

Avoiding probate should be a primary goal in nearly every estate plan. It reduces legal fees, shortens administration time, and prevents unnecessary disruption for heirs. For most assets, avoiding probate is straightforward. Bank accounts, life insurance, and retirement accounts can pass by beneficiary designation. Real estate can transfer through a transfer on death affidavit.

For farm families, however, two types of assets are often overlooked and end up forcing an estate into probate: trailers and cooperative ownership. Continue reading Avoiding Probate: Two Commonly Overlooked Farm Assets →

Webinar for New Owners of Farmland

Written by Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program

Are you a new owner of farmland? Whether inheriting or purchasing farmland for the first time, a new farmland owner must choose what to do with the land. Farm it, sell it, lease it, preserve it — all are viable options that require an understanding of economic considerations and legal requirements.

Our upcoming webinar for the National Agricultural Law Center can help. Join me and Robert Moore on October 15, 2025 at Noon EST as we present “So Now You Own a Farm: A Beginner’s Guide to Farmland Ownership.” 

Based on our recently published Beginner’s Guide to Farmland Ownership, this webinar will provide practical insights and strategies on new farmland ownership.  We’ll cover topics such as:

  • Estimating the value of farmland;
  • How to sell, lease, manage, or preserve the land;
  • Protecting the farmland from risk.

The session can help both new farmland owners and the professionals who advise them better navigate the responsibilities, options, and decision-making that comes with farmland ownership.  Register for the free online webinar at https://nationalaglawcenter.org/webinars/beginners-farmland-ownership/. 

October 1 brings open burning restrictions

By:Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program

The warm, dry, windy months of October and November are upon us, and they bring increased fire risk across Ohio. That’s why Ohio law prohibits all open burning from 6 a.m. to 6 p.m. during October and November.  The risk of fire spreading is high during those times and  volunteer firefighters with daytime jobs aren’t readily available to respond to the higher fire risk.

Given current drought conditions across Ohio, any open burning at any time is highly dangerous and not advised; waiting to burn in Winter is the best strategy. But Ohio law does allow farmers and farmland owners to burn “agricultural waste” after 6 p.m. in October and November under certain conditions.  Some burns may require prior permission or notification to government entities, and burning some substances is illegal due to the environmental harms they cause, such as food waste and materials containing rubber, grease, asphalt and petroleum. Continue reading October 1 brings open burning restrictions →

Farming by the Rules: An Employment Law Series

By:Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools

Running a farm business is no small job. Between planting, harvesting, caring for livestock, and tracking markets, it’s easy to see why labor and employment laws might not be at the top of your list. But the reality is this: every agricultural operation, big or small, needs to pay attention to these rules. Ignoring them can create major headaches down the road.

We often write about labor and employment laws in agriculture, but we don’t always take the time to talk about the why. Why should farm employers care about compliance? The obvious answer is that failing to follow the law can lead to fines, penalties, or even criminal consequences. But there is another side to it: compliance is also about smart risk management. Too often, that part of the conversation gets overlooked.

In this post, we will dig into why labor and employment compliance matters for every farm employer, no matter the size of your operation, the number of workers you hire, or whether your team is made up of family, neighbors, or seasonal help. We will also be using this post to kick off a new series of posts, where we will break down labor and employment laws into bite-sized, practical pieces. The goal is to help Ohio producers understand their obligations and share best practices that can reduce risks and strengthen their businesses. Continue reading Farming by the Rules: An Employment Law Series →

A Recent Change to FSA Program Payments is Good for Farmers

By:Robert Moore

The One Big Beautiful Bill (HB 1) has received both praise and criticism from many commentators. However, one change that is clearly positive for farms is the provision allowing LLCs, corporations, and other liability-limiting entities to be eligible for multiple payments. This eliminates the need for some farms to choose between multiple FSA payments and unnecessary liability exposure.

Under the old rules, which remained in place through previous Farm Bills, LLCs and corporations were treated as a single “person” for FSA payment limitation purposes. This meant they were capped at one annual payment limit, historically $125,000 for programs such as Agricultural Risk Coverage (ARC) and Price Loss Coverage (PLC), regardless of the number of owners or shareholders involved. To access multiple payment limitations, many farms had to operate as general partnerships, which increased exposure to personal liability.

In contrast, the new rules introduced by HB 1 treat LLCs and S corporations as pass-through entities, similar to partnerships. This allows each actively engaged member or shareholder to qualify for a separate payment limit, now inflation-adjusted to a base of $155,000 per person or entity. Continue reading A Recent Change to FSA Program Payments is Good for Farmers →