Farm Tax Update to Be Held on January 17 in New Philadelphia, Ohio

by: Chris Zoller, Extension Educator

OSU Extension in Tuscarawas County is pleased to be offering a Farm Tax Update on Thursday, January 17 from 1 p.m. to 2:30 p.m. p.m. at the OSU Extension office, 419 16th St. SW, New Philadelphia, Ohio.  OSU Extension Educator David Marrison will share details on the “Tax Cuts & Jobs Act of 2017” and its impact on farm taxes.  It is not business as usual in the world of farm taxes.  Learn more about the changes to farm machinery depreciation, like-kind exchanges, and more about the new Section 199A deduction for Qualified Business Income.  This program is free & open to the public!  However, courtesy reservations are requested so program materials can be prepared. Call the Tuscarawas County Extension office at 330-339-2337 to RSVP or for more information.

 

 

Depreciation of Farm Assets under the 2017 Tax Law

by Chris Zoller, Extension Educator

The Tax Cuts and Jobs Act (TCJA) revised some differences between farm and non-farm assets and added other depreciation rules that will have a significant impact when calculating net farm income.

Revised Recovery Period for Farm Machinery & Equipment

Under the TCJA, new farm equipment and machinery placed in service after December 31, 2017, is classified as 5-year MACRS property.  Previously, machinery and equipment was classified as 7-year MACRS property.  These assets must be used in a farming business.  Equipment used in contract harvesting of a crop by another tax payer is not included in the business of farming.

Used equipment is still classified as 7-year MACRS property.  The Alternative Depreciation System (ADS) for all farm machinery and equipment, new and used, is 10 years.  Grain bins and fences are still 7-year MACRS property with a 10-year ADS life.

Farm Equipment Purchase Example:

Bill Brown purchased a new combine on September 28, 2017.  In May 2018, he purchased a new tractor and used tillage tool.  In August 2018, Bill constructed a new fence and in September he constructed a new grain bin.  These assets are MACRS recovery classes:

New combine (2017)                                    7-year

New tractor (2018)                                5-year

Used tillage tool                                             7-year

Fence (2018)                                                   7-year

Grain bin (2018)                                             7-year

New Rules for Depreciation Methods

Assets placed in service after December 31, 2017, have depreciation rates increased to 200% Declining Balance (DB) for those farm assets in the 3, 5, 7, and 10-year MACRS recovery classes.  Assets in the 15 and 20-year MACRS recovery classes are still limited to a maximum of 150% DB.  Residential rental property and nonresidential real property continue to be limited to Straight Line (SL) depreciation.

Farm Equipment Depreciation Example:

Bill Brown paid $430,000 in 2017 for the new combine.  He elected out of bonus depreciation and did not elect any Section 179 expense deduction.  The half-year convention applies.  Bill depreciates the combine over a 7-year MACRS recovery class using the 150% DB method.  His depreciation is:

[($430,000/7) x 0.5 x 150%] = $46,071

What is the difference if Bill waited until 2018 to make the combine purchase?

[($430,000/5) x 200%) = $86,000

$86,000 – $46,071 = $39,929 more than if purchased in 2017

Excess Depreciation

The increase in the rate of depreciation, combined with the shorter MACRS recovery class for new farm equipment and machinery, may generate more depreciation than needed.  Taxpayers may choose to use the Straight Line (SL) method of depreciation and may also elect to use the 150% method.  Both elections are made on a class-by-class basis each year.  To further reduce the amount of depreciation, you may elect to use the ADS, which calculates depreciation using the SL method and lengthens the recovery period.

Resources

For additional information about this topic, contact your tax advisor or visit: https://www.irs.gov/newsroom/new-rules-and-limitations-for-depreciation-and-expensing-under-the-tax-cuts-and-jobs-act.

 

Farm Tax Issues- What Tax Reform Means for Farmers

Originally Published in Farm & Dairy- December 6, 2018.

By: David L. Marrison, Coshocton County Ag & NR Extension Educator- marrison.2@osu.edu

The goal of last year’s Tax Cuts and Jobs Act was to simplify taxes.  While simplifications were made, I would argue that farm taxes have become more difficult.  There have been major changes to equipment depreciation, like kind exchanges, and a brand new Qualified Business Income deduction. 

I know many tax preparers are pulling their hair out trying to get a handle on all these changes.  My advice to farmers is to make sure to communicate with your tax preparer before the end of the year to see how these changes may impact your 2018 taxes.

Today, I would like to provide a brief overview of the changes which farmers will want to have on their radar.

Depreciation- Tax reform made some significant changes to how farmers depreciate their farm business property.  First, the depreciation recovery period for new farm equipment and machinery placed into service after December 31, 2017 has been shortened from seven to five years.  However, used farm equipment, grain bins, and fences will keep their current depreciation life of 7 years. 

The method to calculate depreciation is also changing as any property used in a farming business and placed in service after Dec. 31, 2017, will now use the 200 percent declining balance method versus the 150-percent declining balance method. However, farmers can elect out of the use of the 200 percent method. 

For farmers wishing to accelerate depreciation, Section 179 and Bonus Depreciation are still options which can be used.  Bonus depreciation has been moved back up to 100% from 40% and the limits on Section 179 expensing has been increased to $1 million dollars for 2018.  Using these accelerated depreciation methods can be tricky so make sure your tax accountant helps you determine if they should be used or not.

Like-Kind Exchanges– Another wrinkle which will impact farmers is the elimination of the Section 1031 like-kind exchange for personal property like farm equipment.  It does still allow for a like-kind of exchange of real property such as land.

Previously the gains or losses realized on the trade-in of farm equipment was generally deferred.  Bottom line is that the elimination of the like-kind exchange treatment for equipment means that farmers who trade in a piece of equipment will most likely now have a reportable tax event.

We would recommend that farmers consult with their tax professional before they buy equipment as it could have tax implications.  Your tax accountant can help you analyze the purchase and may be able to offset the gain by using accelerated depreciation on the new piece of equipment. Definitely more paperwork. 

Qualified Business Deduction– Farmers will also need to talk to their accountant about the new Section 199A Deduction or Qualified Business Income Deduction.  This new deduction was added due to the reduction in taxes for C-Corporations.  Previously C-Corporations could be taxed at a rate up to 35%.  The tax reform legislation set a flat rate of 21% for all C-Corporations. 

The reduced flat rate was only for C-Corporations so legislators had to account for other business entities like Sole-Proprietorships, Partnerships, S Corporations, and LLCs who could have still been subject to a maximum tax rate of 37%.

This led to the development of the Qualified Business Income (QBI) Deduction. This deduction allows for a deduction of up to 20% of qualified business income.  There are a lot of moving parts and limitations to this deduction so again it is imperative to talk to your tax accountant.  This is an additional wrinkle for farmers who sell their milk or grain to cooperatives as it will trigger an additional calculation. 

There is also a lot of discussion whether farm rental income qualifies for QBI which could impact landlords and their tax returns.  All this is clear as mud to most tax preparers and we are waiting for guidance from the IRS.  Bottom line is that farm taxes will be harder not easier to file. 

Help– OSU Extension is helping farmers and tax preparers understand these new tax changes.  Local Extension offices are hosting educational seminars and we will also be offering tax webinars for your convenience.  We encourage you to check out the Ohio Ag Manager Website at http:ohioagmanager.osu.edu for updates on these events.  In addition, our team will be writing more in-depth articles about each of these changes.

Upcoming OSU Extension Sponsored Tax Updates:

2018 Ag and Natural Resources Income Tax Issues Webinar

Monday, December 17, 2018

9:00 a.m. – 3:00 p.m.

Webinar.   Can also be viewed at one of 6 regional sites: Auglaize, Clermont, Miami, Putnam, Wayne and Wyandot counties.

For tax professionals who represent farmers or for farmers looking for in-depth review of tax legislation changes.

Registration, which includes the workbook, is $150 if received or entered on-line by December 6. After December 6, registration is $200.

For more information contact Julie Strawser at 614-292-2433 or Strawser.35@osu.edu

Farmer & Farmland Owner Income Tax Webinar

Monday, January 7, 2019

10:00 – 12:00 noon

$35 per person

Register at go.osu.edu/FarmerTaxWebinar

For more information contact Julie Strawser at 614-292-2433 or Strawser.35@osu.edu

 Farm Tax Update:

Thursday, January 17, 2018 from 1:00 to 3:00 p.m.

Tuscarawas County Extension Office

Session is being held to help farmers understand the changes to farm taxes.

No registration fee.

Call 330-339-2337 for more information or to register

 

 

Farm Tax Update to Be Held on December 10 in Coshocton, Ohio

OSU Extension in Coshocton County is pleased to be offering a Farm Tax Update on Monday, December 10, 2018 from 7:00 to 8:37 p.m. at the Coshocton County Services Building – Room 145 located at 724 South 7th Street in Coshocton, Ohio.

OSU Extension Educator David Marrison will share details on the “Tax Cuts & Jobs Act of 2017” and its impact on farm taxes. It is not business as usual in the world of farm taxes. Learn more about the changes to farm machinery depreciation, like-kind exchanges, and more about the new Section 199A deduction for Qualified Business Income.

This program is free & open to the public! However, courtesy reservations are requested so program materials can be prepared. Call the Coshocton County Extension at 740-622-2265 to RSVP or for more information.

 

Small Farm & New Farm College Programs to be Held

By Tony Nye, Extension Educator

Are you a small farm landowner wondering what to do with your acreage? Are you interested in exploring options for land uses but not sure where to turn or how to begin? Have you considered adding an agricultural or horticultural enterprise but you just aren’t sure of what is required, from an equipment, labor, and/or management perspective? Are you looking for someplace to get some basic farm information? If you or someone you know answered yes to any of these questions, then the Ohio State University New and Small Farm College program may be just what you are looking for.

The Ohio State University New and Small Farm College is an 8 session short course that will be held one night a week. The 2019 Ohio New and Small Farm College program will be held in three locations across the state including:

Miami Valley CTC, West Building, Room 179, 6800 Hoke Road, Englewood, OH 45315. Classes will be held on Tuesdays beginning January 8 and concluding on February 26, 2019. Inclement weather makeup date will be March 5. Contact the Montgomery County Extension Office at 937-224-9654.

Vinton County area at the Community Building, 31935 State Route 93, McArthur, OH 45651. Classes will be held on Tuesdays beginning January 15 and concluding March 5, 2019. Inclement weather makeup will be March 12. For more information, contact Vinton County Extension at 740-596-5212.

Adams County area at the North Adams High School, 96 Green Devil Drive, Seaman, OH 45679. Classes will be held on Wednesdays beginning January 16 and concluding March 6, 2019. Inclement weather makeup date will be March 13.  For more information, contact Adams County Extension at 937-544-2339.

All colleges will start each evening at 6:00 PM with a light dinner with the nightly presentations beginning at 6:30 Pm and concluding at 9:00PM.

Topics that will be covered in the Small Farm College course include: Getting Started (goal setting, resource inventory, business planning), Appropriate Land Use -Walking The Farm, Where to Get Assistance, (identifying various agencies, organizations, and groups), Natural Resource Management including soils, ponds, woodlands and wildlife, Legal Issues, Insurance, Business Structure, Finances & Record Keeping, and Marketing Alternatives, Crop and Horticultural Production Options, Animal Production Options,

The cost of the course is $150 per person, $100 for an additional family member. Each participating family will receive a small farm college notebook full of the information presented in each class session plus additional materials. Registrations are now being accepted. For more details about the course and/or a registration form, contact Tony Nye, Small Farm Program Coordinator 937-382-0901 or email at nye.1@osu.edu.

 

Agronomy and Farm Management Podcast

by: Amanda Douridas and Elizabeth Hawkins

Stay on top of what is happening in the field and the farm office as Amanda Douridas and Elizabeth Hawkins interview experts in agronomy and farm management. Hosted by Ohio State University Extension, this podcast takes a bi-monthly dive into specific issues that impact agriculture, such as: weather, land value, policies, commodity outlooks, and more.

This podcast began in May 2018 and has a great library of podcasts to choose from. This winter, we will feature some of the Ask the Expert interviews that occurred during Farm Science Review on Farm Management topics. Catch up on the ones you missed during the show.

Subscribe through iTunes at http://go.osu.edu/iTunesAFM or Stitcher at http://go.osu.edu/StitcherAFM to have the newest episodes added to your playlist. Stay up to date with us on Facebook @AFMPodcast and Twitter @AFM_Podcast.

 

2019 Outlook Meetings to be held Across Ohio

by Amanda Douridas, Extension Educator

Ohio State University Extension is pleased to announce the 2019 Agricultural Outlook Meetings! In 2019 there will be seven locations in Ohio. Each location will have a presentation on Commodity Prices- Today’s YoYo. Additional topics vary by location and include U.S. Trade Policy: Where is it Headed, Examining the 2019 Ohio Farm Economy, Weather Outlook, Dairy Production Economics Update, Beef and Dairy Outlook, Consumer Trends, and Farm Tax Update.

Join the faculty from Ohio State University Extension and Ohio State Department of Agricultural, Environmental, and Developmental Economics as they discuss the issues and trends affecting agriculture in Ohio. Each meeting is being hosted by a county OSU Extension Educator to provide a local personal contact for this meeting. A meal is provided with each meeting and included in the registration price. Questions can be directed to the local host contact.

The outlook meeting are scheduled for the following dates and locations:

Date: January 14, 2019 Time: 7:30 am – 10:30 am Speakers: Ben Brown, Barry Ward, Ian Sheldon, Zoe Plakias, Aaron Wilson Location: Emmett Chapel, 318 Tarlton Rd, Circleville, OH 43113 Cost: $10.00 RSVP: Call OSU Extension Pickaway County 740-474-7534 By: January 12th More information can be found at: http://pickaway.osu.edu

Date: January 17, 2019 Time: 8:00 am – noon Speakers: Barry Ward, Ben Brown, Ian Sheldon, Aaron Wilson Location: Der Dutchman, Plain City, 445 S Jefferson Ave. Cost: $15.00 RSVP: Call OSU Extension, Union County 937-644-8117 By: January 10th More information can be found at: http://union.osu.edu

Date: January 24, 2019 Time: 9:00 am – 12:00 noon Speakers: Barry Ward, Ben Brown, David Marrison Location: St Mary’s Hall 46 East Main St. Wakeman, OH 44889 Cost: No Charge; $20.00 if past deadline RSVP: Call OSU Extension, Huron County 419-668-8219 By: January 22nd More information can be found at: http://huron.osu.edu

Date: January 28, 2019 Time: 6:00 pm – 9:00 pm Speakers: Ian Sheldon, Ben Brown, Aaron Wilson Location: Jewell Community Center Cost: $10.00 (after deadline $20.00) RSVP: OSU Extension, Defiance County 419-782-4771 By: January 22nd More information can be found at: http://defiance.osu.edu

Date: January 30, 2019 Time: 9:30 am – 3:30 pm Speakers: Ian Sheldon, Ben Brown, Barry Ward, Dianne Shoemaker, David Marrison, Kenneth Burdine Location: Fisher Auditorium Cost: $15.00 RSVP: Call OSU Extension, Wayne County 330-264-8722 By: January 24th More information can be found at: http://wayne.osu.edu

Date: February 13, 2019 Time: 5:30 pm – 9:00 pm Speakers: Barry Ward, Ben Brown, Ian Sheldon Location: Wayside Chapel, 2341 Kerstetter Rd.,  Bucyrus OH 44820 Cost: $15.00 RSVP: Call OSU Extension, Crawford County 419-562-8731 or email hartschuh.11@osu.edu By: February 5th More information can be found at: http://crawford.osu.edu

Date: March 22, 2019 Time: 11:00 am – 4:00 pm Speakers: Barry Ward, Ben Brown, David Marrison, Ian Sheldon Location: Chamber Ag Day / Ag Outlook meeting, Darke County Romers 118 E Main St., Greenville Registration Flyer: http://go.osu.edu/2019darkeagoutlook Cost: $20 RSVP: Darke County Extension office at 937-548-5215 By: March 16th More information can be found at: http://darke.osu.edu

 

OSU Extension Income Tax Schools Focus on New Tax Law

by: Barry Ward and Julie Strawser, OSU Income Tax Schools

How to deal with the Tax Cuts and Jobs Act—the new tax law for both individuals and businesses–is among the topics to be discussed during the upcoming Income Tax School workshop series offered throughout November and December.

The annual series helps tax preparers learn about federal tax law changes and updates for this year, as well as learn more about issues they may encounter when filing individual and small business 2018 tax returns.

The tax schools are intermediate-level courses that focus on interpreting tax regulations and changes in tax laws to help tax preparers, accountants, financial planners and attorneys advise their clients, he said. The schools offer continuing education credit for accountants, enrolled agents, attorneys, annual filing season preparers and certified financial planners.

This is an important year for tax education as the new tax law creates some challenges for tax practitioners to prepare themselves for the next filing season. Our instructors have great deal of experience and training and the accompanying workbook will be a top reference to prepare tax practitioners to best serve their clients during this transition to the new tax law.

The workbook offers over 700 pages of reference material including reference tables and examples that will be valuable to practitioners. Sample chapters of the reference workbook can be found at:

http://taxworkbook.com/about-the-tax-workbook/

The tax school will also feature a separate, two-hour ethics webinar that will broadcast Dec. 12 at 1 p.m. and again on Dec. 14 at 10 a.m. The webinar is approved by the IRS and will be available to tax school participants enrolled in the two-day tax school at no extra charge.

The registration fee for each workshop is $375, with a $50 late fee if not registered two weeks prior to the school. The fee includes all materials, lunches and refreshments. The deadline to enroll is 14 days prior to the date of each school. Participants can also choose to attend just day one of the workshop for $250. Additionally, the 2019 RIA Federal Tax Handbook and the Wolters Kluwer Master Tax Guide are both available for participants to purchase for a discounted fee of $40 each. Registration information and the online registration portal can be found at:

http://go.osu.edu/taxschools

The tax schools run from 8 a.m. to 4:30 p.m. on the following dates and locations:

  • Oct. 31- Nov. 1 — Ole Zim’s Wagonshed, 1387 State Route 590, Gibsonburg.
  • Nov. 5-6 – Sheraton Suites, 1989 Front St., Cuyahoga Falls.
  • Nov. 7-8 — Ashland University Convocation Center, 820 Claremont Ave., Ashland
  • Nov. 13-14 — Presidential Banquet Center, 4548 Presidential Way, Kettering.
  • Nov. 15-16 — Old Barn Out Back, 3175 W. Elm St., Lima.
  • Nov. 26-27 — Der Dutchman Restaurant, 445 S. Jefferson Rt. 42, Plain City.
  • Nov. 28-29 — Ross County Service Center, 475 Western Ave., Chillicothe.
  • Dec. 3-4 — Ohio University, Zanesville Branch Campus Center, 1425 Newark Road, Zanesville.
  • Dec. 5-6 — The Ohio State University, Fawcett Center, 2400 Olentangy River Road, Columbus.

A daylong webinar on Ag Tax Issues will be broadcast Dec. 17 from 9 a.m. to 3 p.m.

Tax practitioners representing farmers or rural landowners, as well as farmers or farmland owners preparing their own taxes, will benefit from the five-hour webinar. The focus will be key regulations of the Tax Cuts and Jobs Act related specifically to those income tax returns.

Participants can choose between attending a host location or participating at home or in the office. Host locations will provide a facilitator, refreshments and lunch. Participants are encouraged to bring a computer to engage in the real-time Q&A. Participants who choose not to attend a host location, will have a web address emailed prior to the webinar.

Registration, which includes the Ag Tax Issues workbook, is $150. Register by mail or on-line at http://go.osu.edu/AgIssuesReg

More information on the workshops, including how to register, can be found at go.osu.edu/taxschools. Participants may contact Ward at 614-688-3959, ward.8@osu.edu or Julie Strawser at 614-292-2433, strawser.35@osu.edu for more information.

Agricultural Tax Issues Webinar

by: Barry Ward, OSU Extension, Director, OSU Income Tax Schools

Tax practitioners, farmers and farmland owners are encouraged to connect to the Ag and Natural Resources Income Tax Issues Webinar on Dec. 17 from 9 a.m. to 3 p.m. The event is sponsored by Ohio State University Extension and participants can attend the webinar at host locations throughout Ohio or connect at home or office.

The webinar focuses on issues specific to farm tax returns related to agriculture and natural resources, and will highlight key regulations of the Tax Cuts and Jobs Act related specifically to those income tax returns.

The program is an intermediate-level course for tax preparers whose clients include farmers and rural landowners. Farmers who prepare and file their own taxes will also benefit from the webinar.

Topics to be discussed during the webinar include:

New Section 199A 20% Pass-Through Deduction

Learn how pass-through business owners (most all businesses except those organized as C-Corps) can qualify for this new deduction

Farm Loss Deduction Limits

Review the special rules and limits that apply to farm losses and farm net operating losses.

Depreciation of Farm Assets

Discuss new rules impacting the depreciation and expensing of farm assets. Also review the impact of the elimination of IRC § 1031 like-kind exchange treatment for personal property on farm trades.

Farm and Ranch Tax Elections

Identify general rules applicable to making and revoking elections allowed to farm businesses.

Section 199A and Agricultural and Horticultural Cooperatives

Define the new tax law applicable to sales by patrons through cooperatives.

Farm Lease Income and the QBI Deduction

Application of the QBI Deduction to farm lease income.

Entity Considerations

Review entity planning considerations for farm clients necessitated by the new tax law.

Involuntary Conversions:

Involuntary conversions may be the result of a condemnation, a sale under a threat of condemnation, sales of livestock due to weather conditions, or a casualty. The webinar will describe the tax rules associated with these dispositions.

Taxation of Wetland Mitigation Credits

Discuss how wetland mitigation credits are created and how credits might be taxed upon sale or disposition by farmers and ranchers.

Commodities Futures and Options Contracts

Review the tax implications of hedging transactions and options contracts.

Non-Cash Transactions

Identify some of the common challenges associated with non-cash transactions—such as commodity gifts and wages, bartering, and non-cash patronage dividends—and discusses their tax consequences.

Tax Implications of Payments from Energy Companies

Explore the tax treatment of various payments that a landowner or mineral owner may receive from oil and gas exploration, drilling activity, or from wind or solar energy produced on his or her land.

Case Study with Forms

Presentation with a typical farm client and walk through form preparation for that client’s tax return.

The cost for the one-day school is $150, and applications have been made for the following continuing education credits:

  • Accountancy Board of Ohio, CPAs (6 hours)
  • Office of Professional Responsibility, IRS (6 hours)
  • Supreme Court of Ohio, Attorneys (5 hours)

Registration includes the Agricultural Tax Issues workbook. The deadline to register is Dec. 6 to ensure participants will receive the workbook in the mail before the workshop. The live webinar, which will also feature a real-time Q-and-A, can be viewed at several host locations statewide and will include lunch.

Participants also have the option to view the webinar from home if unable to attend a host location.

For those who choose not to attend at a host location, a web address for the webinar will be sent in advance of the Dec. 17 presentation.

Host locations include:

Auglaize County, OSU Extension Office, 208 S. Blackhoof St., Wapakoneta

Clermont County, OSU Extension Office, 1000 Locust St., Owensville

Miami County, OSU Extension Office, 201 W. Main St., Old Courthouse, Troy

Putnam County, OSU Extension Office, 1206 E. Second St., Ottawa

Wayne County, Fisher Auditorium, 1680 Madison Ave., Wooster

Wyandot County, Elks Lodge, 320 E. Wyandot Ave., Upper Sandusky

More information on the workshop, including how to register, can be found at go.osu.edu/agissuesreg

Contact Barry Ward at 614-688-3959, ward.8@osu.edu or Julie Strawser at 614-292-2433, strawser.35@osu.edu with questions.

Grants and Low-Interest Loans for Ohio Small Farms

by: Eric Barrett, Assistant Professor

Are you looking for funding for a new venture on the farm? Are you interested in doing a research project to try something new on your farm?

OSU Extension has a new factsheet on Ohioline.osu.edu to help you find funding sources that match the ideas you have for your farm. The most difficult part of preparing to apply for these programs is developing a business plan. The factsheet includes information on where to get help with a business plan and where to find enterprise budgets to help develop the plan. The OSU South Centers has a website with templates and other information, a Small Business Toolbox to help you get your plan down on paper. The toolbox is located at: http://go.osu.edu/plans.

Grants to support current farming operations are difficult to find, but more available when it comes to trying a new idea. Most grant programs offer funding for research ideas, new ventures on the farm and ways to add value to products grown or produced on the farm. Many Ohio farmers have found the USDA Sustainable Agriculture Grant Program to be a fruitful funding opportunity for project ideas.

Low interest loan programs support all types of family farming operations. The factsheet explains types of loans and gives examples of where to start the search. One example is the AgriLink Deposit Program through the Ohio Treasurer’s Office that helps Ohio farmers get a lower interest rate by partnering with local banks.

The factsheet includes the names and information to use in internet searches to find the right program fits the needs of your farming operation and your ideas.

For complete details, you can read the factsheet at:

http://go.osu.edu/grantsloans