Filtering by tag: Lawn & Garden ✕

Recorded Webinar: End of Year Tax Planning

On October 23, 2025, Prof. Nicholas Brown presented an end-of-year tax planning webinar for beef and dairy producers in conjunction with NC Cattleman's and NC Dairy Producers.The webinar covered a…

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How the New SALT Cap Affects Income Taxes

H.R.1, the "Big, Beautiful Bill" that was signed into law on July 4, 2025, increased the federal income tax deduction associated with how much a taxpayer paid for their state and local property taxes…

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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…

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…

Estate Tax: Brown's Southern Ag Today Article on Avoiding Estate Taxes

Nicholas Brown, a contributor to Farm Law & Tax, recently wrote an article for Southern Ag Today that covered four tools that farmers and agribusiness owners can use to minimize their estate tax…

Helene: SBC to Host Free Storm Tax Webinar for WNC Farmers

On Thursday, April 3rd, 2025 from 6:00 PM to 7:30 PM, the Small Business Center at Mayland Community College will host Prof. Nicholas Brown for a free disaster tax relief webinar. Attendees who wish…

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Will Your Life Insurance Policy Be Subject to Estate Taxes?

At a recent extension event, a question was raised about whether an individual's life insurance policy placed on themselves was considered part of the 'gross estate,' which is subject to the estate…

Man presenting at Wake Forest School of Law lectern; slide titled "Timeline of Dicamba-Tolerant Crops"

Dicamba: Brown Presents Latest on Dicamba Drift to Wake Forest Law Students

Nicholas Brown, an editor for Farm Law & Tax, recently gave a presentation at Prof. Ellen Murphy's Food, Agriculture, and Environmental Law course at Wake Forest Law School in Winston-Salem,…

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BOI: FinCEN Announces No Penalties for Non-Compliance

It has been a week since the last update on beneficial ownership information (BOI) reporting requirements, which means that, naturally, things have changed again in the meantime.On February 27, 2025,…