The One Big Beautiful Bill Act (OBBBA), passed by Congress earlier this year, brings a set of federal provisions that will offer significant benefits to Iowa farmers and small-business owners.

Kristine Tidgren, director and adjunct professor at the Iowa State University Center for Agricultural Law and Taxation, highlighted during an Iowa Farm Bureau webinar last month the impact these tax changes will have on farm operations and individual taxpayers as they prepare their 2025 taxes and plan for 2026 and beyond.


Among the...