New Legislation Would Impact Tax On Farm Estates, Inherited Gains

By Krista Swanson, Gary Schnitkey, and Nick Paulson

University of Illinois Ag Economists

Carl Zulauf, Ohio State University Ag Economist

The U.S. Congress is debating two sets of new legislation that would impact the tax on farmer estates and inherited gains, indicative of the momentum for changes to the current code for estate, gifts, and generation skipping taxes. Both pieces of legislation could have significant impacts for middle class business owners like farmers.

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