Are you a farmer or farmland owner wanting to learn more about recent tax law changes
which were part of the One Big Beautiful Bill Act? If so, join us for a live webinar on Friday,
November 14, 2025 from 10:00 a.m. to noon, as part of our Farm Office Live Series.
.
Register today at go.osu.edu/register4fol
This webinar will cover key tax issues affecting farmers and farmland owners, including an update
on Current Agricultural Use Value (CAUV) in Ohio. The two-hour program will be presented live
via Zoom by OSU Extension Educators Barry Ward, David Marrison, Jeff Lewis, and Robert
Moore. Anyone who operates a farm, owns farmland, or rents agricultural property will benefit
from this timely update.
Topics to be discussed include:
• Tax Provisions of the One Big Beautiful Bill Act:
• Changes to Section 179 Expensing and Bonus Depreciation
• Changes to 1099 Thresholds
• Changes to Estate Tax Exemption
• Tax Planning in Low Income Years
• Residual Fertility/Excess Fertility Deduction
• Research & Development Tax Credit
• Sale of Inherited Farm Assets
• Valuation of Unharvested Crops
• Special Use Valuation
• Income Tax Issues for 4-H & FFA Projects
• Ohio Tax Update (Income Tax Changes, CAUV)