Farming doesn’t come with a steady paycheck or a guaranteed salary. Yet America’s farmers and ranchers work hard every day to keep our nation’s food supply secure and affordable, all while bearing the brunt of the risks in­­volved in our high-input, capital-intensive businesses.

A lot is at stake for farmers and ranchers, especially when it comes to tax reform. We need a tax code that gives us flexibility to keep our businesses running from one season to the next.

We can’t predict the markets or ...