Photograph: Barn in field.

Washburn Agricultural Law and Tax Report

The Washburn Agricultural Law and Tax Report (WALTR) focuses on legal and tax issues that agricultural producers, agricultural businesses, and rural landowners face. Some issues are encountered on a daily basis; others may arise on a more cyclical basis. Many issues illustrate how the legal and tax systems in the United States uniquely treat agriculture and the singular relationship between the farm family and the farm firm. In addition, there are basic legal principles that have wide application throughout the entire economy, and those principles will be evident in the annotations, articles, and media resources on this website.

For students and those involved in agriculture either as producers of commodities, consumers, or in the agricultural industry, WALTR will help you gain an ability to identify agricultural legal problems and become acquainted with the basic legal framework surrounding agricultural issues and the tax concepts peculiar to agriculture. It will become evident that agricultural law and taxation is a very dynamic field that has wide application to everyday situations.

WALTR is also designed to be a research tool for practitioners with agricultural-related clients. Many technical issues are addressed and practitioners can also find seminars to attend where the concepts discussed here are more fully explored. In addition, media resources address agricultural law and taxation in action as it applies to current events impacting the sector.

Upcoming Tax Reform Program
Graphic: Image of income tax forms.

The Present Tax Landscape: Implications for Individuals, Businesses, Investors, and Others CLE (repeat of 1/10/2018 program)
(in-person and online options)
Wednesday, January 24, 2018
Noon-1:50 p.m.
Washburn University School of Law
Topeka, Kansas

Photograph: Roger McEowen.

Roger A. McEowen authors the Washburn Agricultural Law and Tax Report.

Roger on the Air

Roger McEowen regularly appears on radio and television programs heard nationally and across the Midwest and on the worldwide web.

  • 1/17/2018 RFD-TV - Watch (3:30).
    Reviews qualified business income deduction that is available to businesses other than C corporations.
  • 1/15/2018 Ag-Issues - Listen (15:50).
    Answers some of the key questions, such as those about depreciation, business interest deductions, and farming losses, related to the 2017 tax law.
  • 1/11/2018 The Big Show (WHO Radio) - Further Understanding the Tax Law (08:00) (requires free account)
    Discusses changes that could be made to the recently passed tax reform act.
  • 1/8/2018 RFD-TV - Watch (7:59).
    Reviews the top five water, environmental, and tax developments from 2017.
  • 1/8/2018 RFD-TV - Watch (15:09).
    Discusses, with Paul Neiffer, key changes to depreciation and expensing; consideration of whether farmers should convert from a C corporation to an S corporation; deduction of farm losses, business interest, and property taxes; issues associated with section 199A changes; and commodity gifts to children.
Continuing Education

Roger McEowen regularly presents at continuing education programs. Upcoming events include:

  • Present Tax Landscape CLE (repeat)
    1/24/2018: The Present Tax Landscape: Implications for Individuals, Businesses, Investors, and Others CLE, Washburn University School of Law (Topeka, Kansas)
  • A Time of Change, Contracts and New Regulations
    1/29/2018: Midwest Fertilizer Agronomy Center (Chanute, Kansas). Call (620) 365-2242 to register by 1/24.
  • Farm Succession Planning Workshop: Transitioning the Farm to the Next Generation
    2/8/2018: Wabaunsee County Farm Bureau (Paxico, Kansas)
  • Estate Planning for Farmers and Ranchers: New Rules and Top Challenges
    2/20/2018: National Business Institute (online)