#agriculture
Farm bill, agricultural grants, and farm business bookkeeping for specialty crop and local food producers
Dyed diesel in a highway vehicle costs the greater of $1,000 or $10 per gallon under IRS rules. Know the legal off-road uses and reclaim tax with Form 4136.
Farm crew suppliers need a DOL Certificate of Registration before recruiting workers — plus housing and transport authorizations most new FLCs miss.
Section 404 wetland credits run $30,000–$360,000 per impact acre in Florida; buying bank credits transfers your mitigation liability to the sponsor.
Custom grain drying costs about 3.2 cents per point per bushel before margin — price from your fuel, shrink, and fixed cost, not the elevator's rate.
Only 23% of family farms have a succession plan. Transfer management first, use LLC interests plus IRS Sections 2032A and 6166, and keep the farm intact.
Under 7 U.S.C. 499e(c), unpaid produce sellers are paid from a buyer's trust assets before other creditors — if terms stay ≤30 days and notice is timely.
In the western US, water rights follow priority dates, not deeds — verify decrees before buying land, avoid forfeiture, and lease unused water for income.
Price worms and castings from a blended cost per pound, register castings as fertilizer, collect state sales tax, and pass the IRS hobby-loss test.
Hop yard buildout runs $12,000-$15,000 per acre, and the trellis depreciates as 7-year farm equipment while IRS Section 263A decides the plants.
Weddings and farmers-market bunches need separate markups: market bouquets hold ~55% margin on stem cost, while wedding quotes must carry 15-25 design hours.
Iowa State pegs 2026 combining near $49.88 per acre. Price custom farming from ownership cost per engine hour, and split IRS Schedule F from Schedule C.
Purchased alpaca breeding stock depreciates over 5 years (Section 179 eligible); raised crias have zero basis. Grade fleece by micron and file on Schedule F.
