Legal Education

Ohio isn't officially a "Mid-Atlantic" state, but we're pleased to be part of the Mid-Atlantic Ag & Resource Law Conference on October 28 and 29 at the National Conservation Training Center in Shepherdstown, West Virginia. The OSU Agricultural & Resource Law Program is partnering with the West Virginia College of Law, University of Maryland, North Carolina State University, Penn State University and Virginia Tech to host the event, which focuses on property and land use laws affecting agriculture.

The conference offers 7 hours of Continuing Legal Education for attorneys and kicks off the evening of October 28 with a reception, dinner, and a review of hot agricultural law issues in the region by:

Andrew Branan, Associate Extension Professor, NC State University

Jen Friedel, Associate Professor of Practice, Virginia Tech

Paul Goeringer, Extension Legal Specialist, University of Maryland

Peggy Kirk Hall, Director, Ohio State University Agricultural & Resource Law Program

Jesse Richardson, Professor of Law, West Virginia University College of Law

Audry Thompson, Staff Attorney, Penn State Center Agricultural and Shale Law

Sessions on October 29 include:

Land Use Challenges and Opportunities for Ag

Kyla Kaplan, Olsson Frank Weeda, Terman Matz PC and Justin Benevidez, Texas A&M, AgriLife Extension Economist 

Legal Strategies for Addressing Risks of Losing Family Farmland

Robert Moore, Attorney, Ohio State University Agricultural & Resource Law Program

Conservation Easements

Lauren Pregmon, Pregmon Law Offices

How to Handle a Zoning Hearing

Tony Gorski, Law Office of Anthony G Gorski, LLC

The final session on Ethical Use of GenAI for Lawyers by Amy Cyphert, Associate Professor, West Virginia University College of Law will wrap up the conference and provide 1 hour of ethics credit.

In addition to providing relevant legal information, the conference is a great deal.  Early bird registration, available until September 11, 2025, is $115 if staying at the conference site and $140 if not staying at the conference site. After September 11, 2025, the registration fee is $225 if staying at the conference site and $250 if not staying at the conference site. A $50 registration fee is available at any time for students.

Register by September 11 for the early bird rate and to guarantee lodging at the National Conservation Training Center.  Register on the conference registration site.

A critical need for agriculture is having professionals who can help farm families and businesses plan for the future of their farms. That need is the source of a partnership between Ohio State's Agricultural & Resource Law Program and Iowa State's Center for Agricultural Law & Taxation. The two programs have once again partnered to offer the Third Annual Cultivating Connections Conference to grow the number and expertise of farm transition planning professionals. Iowa State will host the conference this year on August 4 and 5, 2025 in Ankeny, Iowa. The National Agricultural Law Center is a sponsor of the program.

The conference is a forum for learning and discussing the latest laws, strategies, tools, and insights necessary for effective farm transition planning. It brings together a diverse range of professionals -- attorneys, accountants, educators, and financial advisors -- who share a common goal: to preserve the legacy and sustainability of family farms for future generations. 

At the heart of the conference is a focus on building strong, collaborative relationships among farm transition professionals. Conference sessions aim to impart knowledge, foster dialogue, and build a supportive community. Attendees can connect with peers and share issues, insights, and expertise.

OSU's Robert Moore will speak for the conference about his work with Long-Term Care Considerations for the Farm Transition.  The agenda is full of additional speakers and sessions:

• Successfully Counseling the Farm Family on Succession - Robert Hanson, Professor Emeritus, U. of Nebraska
• Considering Farm Program Payments in the Transition Plan - Phil Newendyke, Pinion Farm Program Services
• 2025 Tax Update for the Farm Transition - Kristine Tidgren, Iowa State Center for Agricultural Law and Taxation
• Fresh Legal Tools for the Farm Transition - David Repp, Dickinson, Bradshaw, Fowler & Hagen, P.C.
• Fair Doesn't Mean Equal When It Comes to Farm Debt - Joe and Austin Peiffer, Ag & Business Legal Strategies
• Charitable Options for the Transition - Ame Mapes and Laura Ingram, Belin McCormick, Attorneys at Law
• Farm and Rural Landowner Case Studies - Travis Schroeder, Simmons Perrine Moyer Bergman, PLC and Mike Downey, UnCommon Farms

The conference will be in person at the FFA Enrichment Center in Ankeny, Iowa, but an online attendance option is also available.  Learn more about the conference and register online at https://www.regcytes.extension.iastate.edu/cultivating/.

This article marks the beginning of a new series, Principles of Government, where we explore key legal concepts shaping public discourse. Our goal is to provide a clear, unbiased, and nonpolitical explanation of these issues, allowing readers to form their own opinions on the social, political, and economic impacts. As new developments arise, we will continue expanding this series to keep you informed.

Tariffs have been a widely discussed issue recently, particularly as President Trump considers implementing new or increased tariffs on imported goods. More broadly, tariffs have played a central role in U.S. trade policy for centuries, shaping economic growth, international relations, and domestic industries. While they are often used to protect American businesses from foreign competition, tariffs can also lead to higher prices for consumers and retaliatory measures from other countries.

Agriculture, in particular, has long been sensitive to tariffs. Farmers and agribusinesses rely on imported equipment, fertilizers, and other inputs, meaning tariffs can raise production costs. At the same time, American agricultural products exported abroad can be subject to retaliatory tariffs, making them more expensive and less competitive in foreign markets. Understanding how tariffs work, who pays them, and the legal authority behind their implementation is crucial for assessing their broader economic and political impact. In this article, we will break down the fundamentals of tariffs, their role in U.S. trade policy, and the source of authority to impose tariffs.

What Is a Tariff?

A tariff is a tax or duty imposed by a government on imported goods. Tariffs serve several purposes, including generating revenue for the government, protecting domestic industries from foreign competition, and sometimes serving as a tool in international trade negotiations. When a country imposes tariffs, it raises the cost of imported goods, making domestically produced alternatives more competitive. Tariffs are typically applied as a percentage of the value of the imported goods but can be a fixed amount per unit of goods.

Who Pays the Tax on a U.S. Tariff?

When the U.S. imposes a tariff on imported goods, the tax is paid by the importer of record, typically a U.S. company or individual bringing the goods into the country. The foreign exporter does not pay the tariff directly. Instead, the importer must pay the tariff before the goods clear customs.  To offset this cost, the importer may either pass it on to consumers through higher prices or absorb it, reducing their profit margin.

Where Does the Tax Go?

The tariff revenue collected by U.S. Customs and Border Protection is deposited into the U.S. Treasury's general fund. This money is not earmarked for a specific program but becomes part of the government’s overall revenue, which can be used for federal spending, such as infrastructure, defense, or social programs.

Example

U.S. Flour Co. purchases wheat from Canada Wheat Co. for $1 million. The U.S. government imposes a 25% tariff on all Canadian wheat imports. As a result, U.S. Flour Co. must pay an additional $250,000 in tariff duties to U.S. Customs and Border Protection before the wheat can clear customs. This increases the total cost of the imported wheat to $1.25 million, which U.S. Flour Co. may either absorb or pass on to consumers through higher prices.

What is the Purpose of Tariffs?

The U.S. imposes tariffs for several key reasons, each serving different economic, political, and strategic objectives. These include:

1. Protecting Domestic Industries

Tariffs make imported goods more expensive, helping domestic producers compete with foreign competitors. This protection is particularly useful in industries where lower-cost imports might otherwise drive U.S. companies out of business.

2. Generating Government Revenue

Historically, tariffs were a primary source of federal revenue before the income tax was established. While less significant today, tariff revenues still contribute to the U.S. Treasury’s general fund and help finance government operations.

3. Addressing Trade Imbalances

By making imports more expensive, tariffs can reduce reliance on foreign goods and encourage domestic production. This can help address trade deficits by limiting the amount of money flowing out of the U.S. to pay for imports.

4. Retaliating Against Unfair Trade Practices

Tariffs are often used as a tool to respond to unfair trade practices, such as subsidies, dumping (selling goods below market value), or intellectual property theft by foreign nations.

5. Protecting National Security

Certain tariffs are imposed to safeguard industries critical to national security, such as steel, aluminum, and semiconductor manufacturing.

6. Strengthening Foreign Policy and Diplomacy

Tariffs can be used as a foreign policy tool to pressure other countries into trade negotiations or compliance with international agreements. They can also serve as leverage in broader geopolitical strategies.

What is the Legal Authority to Impose Tariffs?

The power to impose tariffs in the United States originates from the U.S. Constitution. Specifically, Article I, Section 8, Clause 1 grants Congress the authority "to lay and collect Taxes, Duties, Imposts and Excises." Additionally, Clause 3 of the same section, known as the Commerce Clause, gives Congress the power to "regulate Commerce with foreign Nations."

While Congress has the constitutional authority to impose tariffs, it has delegated much of this power to the executive branch through legislation. Several key laws provide the legal foundation for U.S. tariff policy:

• The Tariff Act of 1930 (Smoot-Hawley Tariff Act) – This law, originally designed to protect American industries during the Great Depression, set high tariff rates on many imported goods. Although many of its tariffs have been reduced over time, the law remains a foundation for U.S. trade policy.
• Section 232 of the Trade Expansion Act of 1962 – This law allows the President to impose tariffs on imports that threaten national security.
• The Trade Act of 1974 – This legislation provides the President with the ability to negotiate trade agreements and adjust tariffs, particularly in cases involving unfair trade practices by foreign nations.

So, while the authority to impose tariffs is exclusive to Congress in the Constitution, Congress has ceded at least some of its power to the President.  

Conclusion

Tariffs play a significant role in U.S. trade policy, serving as tools for economic protection, revenue generation, and international diplomacy. While they can shield domestic industries and address unfair trade practices, they also have broader consequences, such as higher consumer prices and potential trade disputes. Understanding the legal framework behind tariffs helps clarify how and why they are implemented.

As we continue our Principles of Government series, we will explore more fundamental legal concepts that shape national and global policy, providing you with the knowledge to assess their impacts for yourself.