New Ohio law incentivizes energy generation on former brownfields and coal mines

Written by Ellen Essman, Senior Research Associate

Governor DeWine recently signed H.B. 15, which repeals parts of the controversial energy bill passed in 2019,  H.B. 6.  Introduced by Roy Klopfenstein (R, Haviland), H.B. 15 specifically repeals subsidies for coal-fired power plants introduced in H.B. 6, but it also does much more to promote energy production within the state of Ohio.

H.B. 15 is wide-ranging, but certain provisions may be of particular interest to Ohio agriculture and those living in rural areas of the state.  The bill allows county commissioners, municipal corporations, or townships to adopt legislation requesting that the director of the Ohio Department of Development “designate the site of a brownfield or former coal mine within the subdivision’s territory as a priority investment area.” When considering the designation of a priority investment area (PIA), the director of the Ohio Department of Development is required to “prioritize the designation of areas negatively impacted by the decline the coal industry.”  Under the law, the property becomes a PIA when the Director of Development notifies the local legislative authority, or within ninety days if no notification is sent.  Once designated as a priority investment area (PIA), a property will be exempt from taxation for five years, which encourages public utilities to use the property for energy development. The law also requires the Power Siting Board to adopt rules for the accelerated review of energy projects located in an approved PIA.

Agricultural commodity groups like Ohio Corn & Wheat, as well as environmental groups like the Nature Conservancy, have praised the bill, noting that generating power on brownfields and former coal mines will have the added benefit of protecting farmland and native habitats. The thinking is that with more PIAs available for energy generation and accelerated approval from the Power Siting Board of PIAs, the need to use farmland and other areas for renewable energy projects would diminish. Instead, under the new law, political subdivisions and energy generators would be incentivized to use brownfield and former coal mine land that has already been developed, helping Ohio to both protect farmland and meet the demand for more energy generation.  H.B. 15 will go into effect on August 14, 2025.  The bill is available in its entirety here.

“Let the buyer beware” doctrine applies to real estate sales in Ohio

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

“Do your due diligence” is the lesson learned from a recent Ohio appeals court decision in a case alleging that a seller fraudulently induced a buyer in a real estate transaction. The Seventh District Court of Appeals rejected the buyer’s claim, stating that the doctrine of caveat emptor or “let the buyer beware” negated the fraudulent inducement argument because it placed a duty on the buyer to examine all “conditions open to observation.”  The court reasoned that the buyer could not blame the seller for fraud because the buyer had the duty to examine public records that provided accurate information about the property.

The case

The conflict arose from the purchase of 143 acres of land in Belmont County, negotiated by two attorneys representing the parties.  The buyer was present throughout the negotiations and read all of the e-mail correspondences between the two attorneys.  The parties agreed to a purchase agreement, the buyer ordered a title search for the property, and the purchase took place.  The buyer later learned, however, that a third party held an easement and right-of-way on the property.  The easement allowed surface activities such as locating pipelines and well pads and restricted some development activities by the buyer. Continue reading “Let the buyer beware” doctrine applies to real estate sales in Ohio

Ohio Legislative Roundup

Written by Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program and Ellen Essman, J.D., Senior Research Associate with the OSU Agricultural & Resource Law Program

Note:  We welcome Ellen Essman to the OSU Agricultural & Resource Law Program.  Ellen worked with us previously, and has returned to assist with covering legislation and serving as the Education Director for our Ohio Farm Resolution Services agricultural mediation program.

The Ohio General Assembly is currently considering several bills that would affect agriculture, farmers, livestock producers, sellers of homemade foods, landowners, and students participating in FFA or 4-H.  Here is an update on the bills we are following, including a few updates on bills we mentioned in our last legislative blog post. Continue reading Ohio Legislative Roundup

House Farm Bill Reconciliation Summary Overview

By:Peggy Kirk Hall, Attorney and Director, Agricultural & Resource Law Program Tuesday, May 27th, 2025

Guest author:  Dr. Carl Zulauf, Professor Emeritus, Department of Agricultural, Environmental, and Development Economics, Ohio State University.

Note:  The U.S. House of Representatives passed its budget reconciliation bill on May 22, 2025.  Prior to the bill’s passage, the budget reconciliation process required the House Agriculture Committee to reduce spending by $230 billion over the 10-year budget period. The committee’s final proposed provisions for doing so, which represents the Farm Bill attention we’ve long awaited, were included in the budget reconciliation bill passed by the House. Thank you to our guest author and Farm Bill expert, Dr. Carl Zulauf, for the following summary of the House’s proposed Farm Bill changes that now move over to the Senate for consideration. Continue reading House Farm Bill Reconciliation Summary Overview

Employee or Independent Contractor? Department of Labor’s Latest Guidance Signals Policy Shift

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

The classification of workers as either independent contractors or employees has once again become a focal point of federal labor policy, reflecting the broader ideological shifts that accompany changes in presidential administrations. With the transition to new leadership in the White House, the U.S. Department of Labor (“DOL”) has issued new guidance that redefines the criteria used to determine worker status. This latest interpretation marks a departure from the 2024 Democratic rule (the “2024 Rule”), instead embracing a model more consistent with prior Republican approaches. The change has significant ripple effects for employers and workers as it influences everything from wage protections to benefits eligibility and legal liability.

On May 1, 2025, the DOL’s Wage and Hour Division (“WHD”) issued Field Assistance Bulletin No. 2025-1(the “2025 Bulletin”), offering updated guidance on how to assess whether a worker qualifies as an employee or independent contractor under the Fair Labor Standards Act (“FLSA”).

The 2025 Bulletin explicitly states that the WHD will no longer apply the analytical framework established by the 2024 Rule when evaluating worker classification under the FLSA. Instead, the WHD will rely on the standards set forth in Fact Sheet #13 (July 2008) and Opinion Letter FLSA2019-6 (referred to as the “2008 Guidance” and “2019 Guidance,” respectively). However, the 2025 Bulletin clarifies that the 2024 Rule remains applicable in the context of private litigation. Continue reading Employee or Independent Contractor? Department of Labor’s Latest Guidance Signals Policy Shift

How Ohio’s Proposed Pesticide Rules Could Affect Teens Working on Farms

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

On April 9, 2025, the Ohio House of Representatives passed its version of the state’s biennial budget, also known as House Bill 96, which introduces substantial revisions to Ohio’s pesticide application laws. These updates aim to bring the state into closer alignment with current federal regulations and carry significant implications—particularly for family farms that involve youth workers. As the school year ends and more minors begin working regularly on farms, the timing of these proposed changes raises concerns about how they may limit the roles young people can legally perform—especially when it comes to pesticide-related tasks.

Changes on the Horizon?
One of the most notable changes is the proposed restriction that only licensed commercial or private pesticide applicators may “use” Restricted Use Pesticides (“RUPs”). This would eliminate the previous allowance for trained service persons, immediate family members, or employees to apply RUPs under the direct supervision of a licensed applicator.

Additionally, House Bill 96 expands the definition of “use” of RUPs to include not only the act of application but also:

  1. Pre-application activities such as mixing and loading;
  2. The application itself, performed by a licensed commercial or private applicator;
  3. Other pesticide-related tasks, including transporting or storing opened containers, cleaning equipment, and disposing of leftover pesticides, spray mixtures, rinse water, containers, or any materials containing pesticides.

The bill makes clear that no individual may use RUPs unless they are properly licensed under Ohio law, reinforcing the importance of formal certification for anyone involved in pesticide handling. Continue reading How Ohio’s Proposed Pesticide Rules Could Affect Teens Working on Farms

Dead Canadians, Fake Lawyers, and Real Insurance Advice

Written by Robert Moore

Not long ago, an official looking letter arrived addressed to my deceased father. Inside was a message from “Attorney Patterson” stating that a man named Nicholas Moore had died in Canada. No heirs. No next of kin. But, conveniently, a $10 million life insurance policy just waiting to be claimed.

The letter was vague on details and how my family was related to Nicholas Moore was even more ambiguous. But “Mr. Patterson’s” letter was optimistic, and the proposition was simple: if I agreed to pose as a relative, we’d split the payout 50/50. It was a win/win proposition, we would both receive half of the unclaimed life insurance policy.

My branch of the Moore family tree is pretty small so I was quite sure I was not related to Nicholas Moore of Ontario, Canada.  Furthermore, I am not in the habit of replying to Canadian estate lawyers who contact me out of the blue regarding long lost relatives. But curiosity got the better of me. I sent an email to “Attorney Patterson” — not because I believed any part of the story, but because I wanted to see how this scam was played. Continue reading Dead Canadians, Fake Lawyers, and Real Insurance Advice

First Agri-Law Summit coming in August

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

Final plans are underway for the first annual “Agri-Law Summit,” co-hosted by our OSU Agricultural & Resource Law Program and the Ohio State Bar Association Agricultural Law Committee. The day-long continuing legal education program will be Thursday, August 14, 2025, at the Retreat 21 Venue and Taphouse near Marysville, Ohio.

“Growing Our Competency in Counseling Agriculture” is the theme for the event, reflecting the goal of building expertise among the attorneys who work with agricultural businesses.  The conference will begin with a focus on emerging issues for agriculture, featuring discussions with Tracy Intihar, Assistant Director of the Ohio Department of Agriculture and Harrison Pittman, Director of the National Agricultural Law Center.  We’re finalizing speakers for additional topics on the agenda, which will include:

  • Guiding farm businesses on disaster risk mitigation
  • Legal needs for value-added businesses
  • Advising new farmland owners
  • Drafting tips for LLC operating agreements
  • Tax incentives for agricultural easements
  • Cybersecurity management

Through the Paul L. Wright Endowment in Agricultural Law at Ohio State, law students and new law graduates can receive a scholarship to attend the Agri-Law Summit at no cost.

A final agenda and registration information for the Agri-Law Summit will be available soon on the Farm Office website at farmoffice.osu.edu/agri-law-summit.

New drone laws effective in Ohio

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

Unidentified drones flying over property have raised many concerns recently, but new laws in Ohio may ease those concerns. The new laws aim to enhance safety, protect privacy, and align state laws with federal regulations for “unmanned aerial vehicles” (UAVs), or “drones.” Passed late last year as H.B. 77 and effective on April 9, 2025, the new laws amend Ohio’s aircraft safety laws to prohibit operating UAVs in certain ways and also address local government use and regulations for UAVs.

Legal definition of UAV

A UAV, according to the new law, is commonly referred to as a drone and is  a vehicle that does not carry a human operator, is operated without the possibility of direct human intervention from within or on the vehicle, uses aerodynamic forces to provide lift, can fly autonomously or be piloted remotely, and is either expendable or recoverable. The law clarifies that a satellite is not a UAV.

Prohibited drone operations

The law establishes four prohibited actions by UAV operators in Ohio and sets penalties for violating the prohibitions: Continue reading New drone laws effective in Ohio

Gifting to Manage Estate Taxes

Written by Robert Moore

The federal estate tax exemption is set to drop dramatically in 2026—from $13.99 million in 2025 to an estimated $7–$7.5 million per person. For some farm families, this shift could result in significant estate tax exposure. While most estates won’t exceed the new limit, some farmers, especially those with high-value farmland or appreciating assets, will find themselves suddenly at risk of federal estate taxes.

Gifting is one strategy to reduce the size of your taxable estate, but it’s not always simple or risk-free. Let’s explore when gifting can help, when it might not, and what to watch out for.

Two Types of Gifts

There are two main gifting categories under federal law:

  • Annual Exclusion Gifts – In 2025, you can gift up to $19,000 per recipient ($38,000 for couples) annually without using any of your lifetime exemption.
  • Lifetime Credit Gifts – Larger gifts are allowed, but they reduce your lifetime estate tax exemption.  The lifetime estate tax exemption is the amount of wealth that the IRS exempts from estate taxes.  The exemption can be used at death, gifted away during life, or a combination of the two.

Example: If a parent gifts a $1,019,000 farm to a child, the first $19,000 is exempt from taxes and does not reduce the parent’s estate tax exemption.  The remaining $1,000,000 reduces the parent’s lifetime estate tax exemption from $13.99 million to $12.99 million.

Continue reading Gifting to Manage Estate Taxes