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Tuesday, January 16, 2018

Work Continues On Several Fronts Re: Section 199A Tax Issue

Work is continuing in Washington to address the potential impact to U.S. grain marketing that could arise from the Section 199A provision in the U.S. tax code, with representatives of the U.S. grain industry, farm-state lawmakers and more working to find a solution that will address concerns the provision could impact farmer grain marketing decisions.
The National Council of Farmer Cooperatives (NCFC) and National Grain and Feed Association (NGFA) issued a joint statement on the situation, pointing out the "aim of the Tax Cuts and Jobs Act was to spur economic growth across the entire American economy, including in the agricultural sector. While the goal was to preserve benefits in Section 199A for cooperatives and their patrons, the unintended consequences of the current language disadvantage the independent operators in the same industry."
The U.S. tax code "should not pick winners and losers in the marketplace," the statement said. "We applaud Congress for acknowledging and moving to correct the disparity, and our expectation is that a solution is forthcoming. USDA stands ready to assist in any way necessary."