Ag Policy

Farmer and Farmland Owner Income Tax Webinar

Farmer/Farmland Owner Tax Webinar Graphic

Are you a farmer or farmland owner wanting to learn more about recent tax law changes, which were part of the One Big Beautiful Bill Act?

If so, join us for a live webinar on Friday, November 14, 2025, from 10:00 a.m. to noon, as part of our Farm Office Live Series.

You can register by visiting: go.osu.edu/register4fol. This webinar will cover key tax issues affecting farmers and farmland owners, including tax provisions of the One Big Beautiful Bill Act, tax planning in low-income years, residual fertility/excess fertility deduction, research and development tax credit, Ohio tax update, and much more!

Registration OPEN!: 2025 Ag Lender Seminars by OSU Extension

Registration is now OPEN for the 2025 Ag Lender Seminars by OSU Extension.

A great lineup of speakers, professional development, and networking.  Please check out the 2025 Featured Speakers, Agendas, and Registration pages for more details.  Time of day for Seminars is 9 am to 3 pm. Dates and location addresses are listed on each site-specific agenda and provided here:

  • October 14 – Ottawa, OH -Putnam County Educational Service Center, 124 Putnam Pkwy, Ottawa, OH  45875
  • October 16 – Urbana, OH -Champaign Co Community Center Auditorium, 1512 U.S. Hwy 68, Urbana, OH 43078
  • October 16 – Washington CH, OH -Fayette County Extension Office, 1415 US Hwy. 22 SW, Washington Court House, OH 43160
  • October 21 – Wooster, OH – OSU CFAES Fisher Auditorium, 1680 Madison Ave., Wooster, OH  44691

To register or find more details, check out the link at: https://u.osu.edu/aglenderseminars/

2024 Farm Commodity Program Payment Estimates for Ohio Counties as of May 2025

Authored by: Carl Zulauf, Seungki Lee, and David Marrison, Ohio State University, May 2025

Click here for the PDF version of this paper, including charts and graphics

This paper provides estimates of expected payments by the ARC-CO (Agriculture Risk Coverage – County version) and PLC (Price Loss Coverage) commodity programs for the 2024 crop year.

Official payment rates are expected in October 2025.  They can deviate notably from estimates as final prices and yields are yet known.  Prices and yields, particularly for ARC-CO, are in a range where small changes can cause large changes in payment rates.  Use the estimates with caution.

The estimates use 2024 crop year program parameters from USDA, FSA (US Department of Agriculture, Farm Service Agency), and the latest available data for 2024 market year price estimates from USDA, FSA, and county yield estimates from USDA, NASS (National Agricultural Statistics Service). Continue reading 2024 Farm Commodity Program Payment Estimates for Ohio Counties as of May 2025 →

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

By: Jeffrey K. Lewis, Esq., Legal Associate, Agricultural and Resource Law Program, Income Tax Schools
Posted Friday, May 16th, 2025 on https://farmoffice.osu.edu/blog/proposed-pesticide-rules-could-affect-teens
Help wanted sign in front of corn field.

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 include 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 →

2025 Second Quarter Fertilizer Prices Across Ohio

For those of you tracking fertilizer pricing, here is the report for the Second Quarter in Ohio.

The second quarter results from a survey of Ohio fertilizer retailers showed prices in Ohio were generally lower compared to the national averages reported by Progressive Farmer – DTN (Quinn, April 2025). The survey was completed by nine retailers, representing nine counties, who do business in the state of Ohio. Respondents were asked to quote spot prices as of the first day of the quarter (April 1st) based on sale type.

The survey found the average prices of fertilizer were lower in Ohio compared to the national prices for all major fertilizers except DAP. However, only two were significantly lower (more than 5%): 28% UAN was 10% lower and 10-34-0 APP was 6% lower than the national average. The national average price for DAP was the same as in Ohio.

When compared to prices from the last quarter’s Ohio survey, three fertilizers were up significantly (more than 5%): 28% UAN, up to $341/ton from $292/ton; urea, up to $561/ton from $491/ton; and potash, up to $449/ton from $415/ton.

When compared to the April 2024 average Ohio prices, the April 2025 average Ohio prices were slightly lower for anhydrous, 28% UAN, MAP, DAP, and potash. Ammonium sulfate is the only product that saw a significant price increase (+20.2%) in the last year. Urea, ammonium thiosulfate, and poultry litter remained relatively unchanged (+/-1%) from one year ago.

The chart linked in the report (Table 1.) is the summary of the survey responses. The responses (n) are the number of survey responses for each product. The minimum and maximum values reflect the minimum and maximum values reported in the survey. The average is the simple average of all survey responses for each product rounded to the nearest dollar. We recognize that many factors influence a company’s spot price for fertilizer including but not limited to availability, geography, volume, cost of freight, competition, regulation, etc.

Join us on March 4 for the Field to Finance Monthly Roundtable

🌱 Join Us for Field to Finance – Growing Success! 🌾

Are you a new or beginning farmer looking to sharpen your skills in agronomy and farm management? Whether you’re 18 or 80, the Field to Finance – Growing Success monthly series in Paulding County, OH, is here to support you!

📅 Next Session: Tuesday, March 4, 2025
🕘 9:00 AM – 11:00 AM
📍 Paulding County Extension Office, 503 Fairground Drive, Paulding, OH
💲 FREE to attend!

🔥 This Month’s Topics:
🌽 Agronomy (9:00 AM): Using the Corn, Soybean & Wheat Budgets
📊 Farm Management (10:00 AM): Technology in Agriculture (QGIS) & The Value of Farm Meetings in Transition

Each session features expert speakers, hands-on learning, and valuable networking with experienced farmers. RSVP is appreciated to ensure we have enough handouts and refreshments!

👉 Register here: go.osu.edu/FarmForward25

For questions, contact Sarah Noggle at (419) 399-8225 or noggle.17@osu.edu.

👩‍🌾👨‍🌾 Don’t miss this opportunity to grow your farm, your finances, and your future! Tag a friend who should join you!

2025 Field to Finance March 2025 Flyer

Webinar Adoption Technology and AI in the Dairy Industry

Join CFAES and the College of Veterinary Medicine for the next webinar on March 5, 2025, from 3:00 – 4:00 PM (Central Time) in their next installment of the Dairy Cattle Webinars titled “Adoption Technology and AI in the Dairy Industry”.

Register for the webinar at https://osu.zoom.us/webinar/register/WN_l8k6UfdrRgOiGIfH7SrA5g 

Precision technology is transforming dairy farming by providing practical, data-driven solutions to optimize efficiency and productivity. This webinar will explore (1) the latest technologies available for farm operations, (2) present data about the perception and adoption of precision technologies, and (3) highlight valuable resources to help dairy farmers, students, and industry professionals make informed decisions and optimize dairy farm management.

Join us for Breakfast on Friday, March 7

🥞🚜 Join Us for the March 7 First Friday Breakfast! 🚜🥞

Paulding County farmers, start your morning off right at the Farm Management & Agronomy Monthly Agriculture Breakfast! 🌾☕

📅 Date: Friday, March 7
⏰ Time: 7:30 – 8:30 a.m.
📍 Location: Paulding Pancake House, 18187 US 127, Cecil, OH

Enjoy a delicious breakfast while catching up on current ag trends, local farming news, and valuable insights from our guest speaker, Samantha Bluhm, Paulding County Farm Bureau Organizational Director. She’ll be sharing details on upcoming Farm Bureau events and the value of membership. 🌱🤝

This is a great opportunity to connect with fellow farmers in a relaxed setting and strengthen our local ag community! 👨‍🌾

Come to one or all sessions—just be sure to RSVP so we can have enough handouts ready!

📩 RSVP & Questions? Contact Sarah Noggle at (419) 399-8225 or noggle.17@osu.edu

Breakfast is at the attendees’ cost. See you there! 👏

#PauldingAg #FarmCommunity #AgricultureBreakfast #Networking #OhioFarming

East Ohio Women in Agriculture Conference

For the 10th year, Ohio State University (OSU) Extension will empower women, high school-age and beyond, through its East Ohio Women in Agriculture Conference. The event will take place on March 21, 2025, from 9:00 am – 4:00 pm at the Shisler Conference Center, 1680 Madison Ave., Wooster, OH 44691. Check out the 2025 Conference Flyer

Registration information can be found at: go.osu.edu/eowiareg25. The conference costs $70 for adult participants and $35 for students, including participation, breakfast, lunch, and conference materials. The deadline for registration is Friday, March 7. Continue reading East Ohio Women in Agriculture Conference →

2025 Overholt Drainage School (March 10 – 14, The Ohio State University Lima Campus) Registration closes on Feb. 28th

The 5-day Overholt Drainage School will cover a wide range of topics including planning, design and installation, drainage economics, topographic mapping, drainage law, GPS surveying, drainage design software, and conservation practices to manage water quality. The program is open to anyone interested in subsurface drainage design and installation, including drainage contractors, professional engineers, district technicians, consultants, NRCS, and agency professionals. Landowners and producers who intend to install or repair drainage systems on their own can greatly benefit by learning the key principles of drainage design and installation. Training is provided by a team of experts from The Ohio State University, experienced professionals from federal and state agencies such as the Ohio Department of Agriculture, and industry partners like the Ohio chapter of Land Improvement Contractors of America (OLICA). Check out the official flyer and agenda.

Cost: The cost of registration is $600 with discounts available for OLICA members, former Overholt School attendees, and multiple attendees from the same family, company, or agency. Lunch is included in the registration.

Registration information: Visit www.go.osu.edu/ODS25 for print and online registration forms, detailed session information, and hotel information. Availability may be limited, so early registration is encouraged. The registration deadline is February 28. Please contact me (shedekar.1@osu.edu) with any questions.

Training Schedule: Please see the attached flyer for a detailed agenda. Note that Day 1 on March 10th is optional for advanced participants.

Join OSU Extension at the Small Farms Conference in Wooster, Ohio

Ohio State Extension announced plans to host a Small Farm Conference in Wooster, OH on March 8th. The theme for this year’s Small Farm Conference is “Sowing Seeds for Success.”

Conference session topics are geared to beginning and small farm owners as well as to farms looking to diversify their operations. There will be five different conference tracks including Horticulture and Crop Production, Business Management, Livestock, Natural Resources, and Diversifying Your Enterprise. Check out the official program guide here. Continue reading Join OSU Extension at the Small Farms Conference in Wooster, Ohio →

Success Stories of Conservation program to be held February 20th

Ohio State University Extension and Northwest State Community College are partnering to provide a regional event focused on successful implementation of agricultural conservation practices, called “Success Stories of Conservation”.  The event will feature farmers giving 5-minute “lightning talks” that will discuss how specific conservation practices have benefitted them on their operations, followed by a panel-type question and answer session. In addition, Dr. Jim Uphaus, Professor and Chair of the Agriculture program at Rhodes State College, and Dr. Vinayak Shedekar, Assistant Professor of Agriculture Water Management at The Ohio State University, will host breakout sessions focusing on the return on investment of conservation practices and the benefits of utilizing farm drainage, respectively. The event’s keynote speaker will be Greg LaBarge, Field Specialist in Agronomic Systems at The Ohio State University, discussing his research in the Powell Creek Watershed and what watershed-scale implementation of conservation practices can do. Continue reading Success Stories of Conservation program to be held February 20th →

Join us next week for three ag-focused events!

Paulding County Extension is set to host THREE programs next week! Continue reading Join us next week for three ag-focused events! →

Register for Water Quality Wednesdays!

The Water Quality Team’s fifth annual webinar series, Water Quality Wednesdays, is back for 2025! Join OSU’s Water Quality Extension Associates for the series focusing on the interaction between agriculture and water quality. Each webinar will have a unique topic and speakers. We will be hosting three webinars, on the last Wednesday of the month, from January to March in 2025. Continuing education credits (CEUs) will be offered for Certified Crop Advisers (CCAs) for each webinar. Certified Livestock Manager (CLM) CEUs will be offered for relevant topics. All webinars will be recorded and posted to the OSU Agronomy Team YouTube channel (go.osu.edu/AgronomyYouTube) for later viewing. CEUs will not be available from the recordings.

The first webinar will be held on Wednesday, January 29 from 10:00 AM – 11:30 AM. See the official flyer here 2025 WQW Series Flyer. Register at go.osu.edu/WQW25!

For more information, contact Rachel Cochran, Cochran.474@osu.edu, (567)344-5016 or visit waterqualityextension.osu.edu.

 

Farm Accounting with Quicken Workshops Across the State

Financial record keeping is critical for farm businesses.  At a minimum, the records support the completion of the annual income tax forms and documents.  Having accurate and accessible data makes tax time smoother and less stressful.

Record keeping can Do More Than a Tax Return.  Records can be utilized to manage critical farm input expenses, calculate the cost of production, allocate income and expense to each farm enterprise, farm, or field location, build reports that describe the farm finances in real-time, and lead to stronger financial documents such as the annual balance sheet and income statement.

Is it time to re-evaluate how the farm keeps financial records? If so, OSU Extension is pleased to offer five Farm Accounting Workshops with Quicken across Ohio this winter.  These workshops will be held at:

  • Auglaize County, January 28 & 29, 2025 – 6:00 pm to 8:30 pm — Call: 419-910-6050 to RSVP
  • Jefferson County, February 4 & 5, 2025 – 6:00 pm to 8:30 pm — Call: 740-264-2212 to RSVP
  • Ross County, February 10 & 11, 2025 – 6:00 pm to 8:30 pm — Call: 740-702-3200 to RSVP
  • Fairfield County, February 12 & 13, 2025 – 6:00 pm to 8:30 pm — Call: 740-653-5419 to RSVP
  • Seneca County, February 20, 2025 – 9:30 am to 3:30 pm — Call: 419-447-9722 to RSVP

Continue reading Farm Accounting with Quicken Workshops Across the State →

Empowering Women in Agriculture: Join the Northwest Ohio Women in Agriculture Roundtable

The agricultural world is evolving, and women are at the forefront of these changes. Whether you are a farmer, agribusiness professional, farm wife, or simply a woman passionate about agriculture, the Northwest Ohio Women in Agriculture Roundtable invites you to connect, collaborate, and grow.

About the Program, The Paulding County Extension Office is proud to announce the launch of a new initiative: the Northwest Ohio Women in Agriculture Roundtable, a monthly event tailored to celebrate and support women in agriculture. This engaging series runs year-round, offering a unique platform for women farmers, ranchers, agribusiness professionals, and others in the agricultural community to come together. Continue reading Empowering Women in Agriculture: Join the Northwest Ohio Women in Agriculture Roundtable →

Planning the Future of your Farm program options for In-Person or Online Classes

Each year, OSU Extension holds “Planning for the Future of Your Farm” workshops to help families with farm transition planning.  We offer both a webinar and in-person workshops at several locations across Ohio.  This farm transition workshop challenges farm families to actively plan for the future of the farm business.  Learn how to have crucial conversations about the future and strategies and tools that can help you transfer your farm’s ownership, management, and assets to the next generation. Teaching faculty for the workshop are David Marrison, OSU Extension Farm Management Field Specialist, and Robert Moore, Attorney with the OSU Agricultural & Resource Law Program.

Topics discussed during this series include:

  • Developing Goals for Estate and Succession
  • Planning for the Transition of Control
  • Planning for the Unexpected
  • Communication and Conflict Management During Farm Transfer
  • Legal Tools and Strategies
  • Developing Your Team
  • Getting Your Affairs in Order
  • Selecting an Attorney

We encourage parents, children, and grandchildren to attend together to develop a plan for the future of your family farm. Continue reading Planning the Future of your Farm program options for In-Person or Online Classes →

Join us in 2025 on the First Friday Breakfast Series

Join Paulding County Extension Office for the Farm Management and Agronomy Monthly Agriculture Breakfast in Paulding County, Ohio! The next breakfast will take place on Friday, January 3, 2025, from 7:30 a.m. to 9:00 a.m. at the Paulding Pancake House, located at 18187 US 127, Cecil, OH 45821. This welcoming event offers local farmers a chance to connect over a hearty breakfast while staying informed about the latest agricultural trends and local updates.

This month’s featured speaker is the Paulding County Soil and Water Conservation District, sharing insights on conservation practices and resources for local farmers. Each session includes a 15-minute guest speaker to provide valuable information on timely topics.

RSVP is appreciated to plan for handouts. Register at https://go.osu.edu/paulding1stfriday 

The breakfast is a great opportunity to build community and foster collaboration among farmers and agribusiness professionals. Sessions run year-round, and while most meal costs are sponsored, attendees may occasionally cover their own. RSVP is appreciated to ensure enough materials are available. We hope to see you there!

Register for the Quarterly Grain Market Conversations in 2025

OSU Extension invites grain producers and industry personnel to save the dates for the quarterly grain market conversations with Dr. Seungki Lee, Assistant Professor in the Department of Agricultural, Environmental, and Development Economics (AEDE). These quarterly zooms will be held on February 14, May 16, August 15, and November 14.  Each Zoom will be held from 7:30 – 8:00 a.m.

During these Zoom webinars, Dr. Lee will provide his insights on the World Agricultural Supply and Demand Estimates (WASDE) crop report. “These early morning webinars will be a great way for Ohio farmers to learn more about the factors impacting the corn, soybean, and wheat markets,” said David Marrison, Interim Director for OSU Extension’s Farm Financial Management and Policy Institute.  Producers are encouraged to bring their questions to this early morning conversation.

Official Flyer of Event

There is no fee to attend this quarterly webinar session. Pre-registration can be made at go.osu.edu/coffeewithDrLee

These webinars are sponsored by: OSU Extension, the Farm Financial Management & Policy Institute (FFMPI), and the Department of Agricultural, Environmental, and Development Economics (AEDE).

East Ohio Women in Agriculture Conference – Let’s Celebrate 10 Years Together in 2025!

The Eastern Ohio Women in Agriculture Team is looking forward to celebrating our 10th annual East Ohio Women in Agriculture Conference on March 21, 2025, in Wooster, OH!

Registration information is coming soon! If you are interested in supporting this event through sponsorship or being an exhibitor, please reach out to Emily Marrison at marrison.12@osu.edu or Corinna Gromley at gromley.8@osu.edu.

We are so pleased that Elaine Froese will be our keynote speaker.

Her superpower is helping families find harmony through understanding. Elaine’s passion is to share simple, practical, and actionable tools with farm families so they can talk about tough issues and get traction in their farm transition. Her topics are a catalyst for courageous conversations and conflict resolution.