Filtering by tag: Agriculture & Food ✕

Estate Tax Exemption Increases in Big, Beautiful Bill

H.R.1, more commonly referred to as the Big, Beautiful Bill was signed into law on July 4, 2025. With the enactment of this 870-page bill, a wide variety of changes are set to take effect immediately…

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Effects of Big, Beautiful Bill on Income Tax Rates, Deductions

On July 4, 2025, Pres. Trump signed H.R.1, which is officially titled the "One Big, Beautiful Bill Act." Under H.R.1, there are a variety of changes to the existing tax code, among other legislative…

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NC State Agricultural Institute: AGI Hires Recruiter / Internship Coordinator

[Editor's note: The NC State Agricultural Institute (AGI) - NCSU's 2-year degree program - celebrates its 65th year. Extension Farm Law and Tax editor Andrew Branan has recently begun serving as the…

Solar array with text: "Increased NC County Tax Revenue From Utility-Scale Solar — 2025 Update"

Solar Development: NCSEA Releases Report on Property Tax Impact

This month the North Carolina Sustainable Energy Association (NCSEA) released a report on the property tax impact of utility-scale solar systems (USS) on county property tax revenue. The study of USS…

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NC Auto Insurance Minimum Coverage Levels to Increase Starting 7/1

Starting July 1st, 2025, North Carolina auto insurance policyholders should expect increases in their minimum coverage levels and, as a result, the cost of their insurance policies.Session Law (S.L.)…

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Premises Liability: 4th Circuit Interprets North Carolina Law of Duty to Professional Service Invitees

[Branan’s note: The following article is a summary of a recent case concerning an often-requested topic - premises liability - in my N.C. Cooperative Extension education work with farmers -…

NC STATE UNIVERSITY; NC STATE ECONOMIST; College of Agriculture and Life Sciences

Dicamba: Brown Publishes Article in NC State Economist

Nicholas Brown, a contributor to Farm Law & Tax, recently published an article in the NC State Economist. The article covered the in's and out's of the dicamba situation in 2025 which has left…

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Veteran Benefits: Are G.I. Bill Education Benefits Taxable?

Happy Armed Forces Day to all those who currently serve in the military! We greatly appreciate your service and hope that our work in extension honors your commitment to the nation.As I have done in…

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NC Farm School: Brown Presents on Property Ownership, Records, and Taxes

On May 12th and June 2nd, Prof. Nicholas Brown will provide presentations at NC Farm School concerning a wide variety of topics including property ownership, records, and taxes.Access the slides used…

Recorded Webinar: Hurricane Helene Tax Relief

On April 3, 2025, Nicholas Brown, editor at Farm Law& Tax, presented disaster tax rules for farmers in western North Carolina. This free webinar was made possible thanks (once again) to the…