Recent Blog Posts
Over the past month, we’ve shared several blog posts examining aspects of the State Operating Budget, HB 96 and how it makes changes to agricultural law in Ohio. Below, we note some more assorted provisions in the bill related to agriculture.
Pork Marketing
HB 96 establishes a state “pork marketing program to promote the sale of pork and pork products,” but only if the National Pork Checkoff created under federal law ceases to operate. Checkoff programs for agricultural commodities gather fees on products in order to better promote the products and to conduct research. If the National Pork Checkoff ends, the new law would require the Ohio Pork Council to accept nominees and hold elections for a state pork marketing program operating committee. The committee would consist of 12 members, including the Director of the Ohio Department of Agriculture, the executive vice president of the Ohio Pork Council, four pork producers appointed by the director, and six members from each of the six districts established throughout the state. The operating committee would be able to levy assessments on the value of animals, pork, or pork products sold or imported in the state. This provision of HB 96, which again, is only triggered if the National Pork Checkoff ceases to operate, was likely included in the State Operating Budget due to reports in February of this year that the Trump administration’s Department of Government Efficiency (DOGE) was reviewing and possibly cutting federal agricultural checkoff programs.
Animal and Consumer Protection Fund
The Operating Budget establishes the Animal and Consumer Protection Fund, which will be used to fund the Ohio Livestock Care Standards Board, the regulation of captive deer producers, the regulation of wild animals and snakes, and the regulation of garbage-fed swine and poultry. The new language would channel various fees collected from permits for the possession of dangerous wild animals to go to the Animal and Consumer Protection Fund, when they previously went to the “dangerous and restricted animal fund.”
HB 96 also gives ODA the power to assess civil penalties against those who violate livestock dealer laws. The civil penalties would replace the finding of first-degree misdemeanor for violators (however, the fifth-degree felony penalty for violating certain provisions of the livestock dealer law remains). Money collected from these civil penalties would also go to the Animal and Consumer Protection Fund.
Food Processing Establishments
Under Ohio law, a food processing establishment is defined as a premises or part of a premises where food is processed, packaged, manufactured, or otherwise held or handled for distribution to another location or for sale at wholesale.” New language included in HB 96 would exempt small egg producers (those who annually maintain 500 or fewer birds) from food processing establishment requirements.
Hemp
HB 96 gives ODA permission to transfer the authority to regulate hemp cultivation in Ohio to the United States Department of Agriculture (USDA) and requires ODA to establish a program to monitor and regulate hemp processing. On July 25, 2025, ODA started the process of transferring the regulation of hemp cultivation in the state to the USDA. As of January 1, 2026, hemp growers must be licensed through USDA, and ODA cultivation licenses will be voided. More information about the transition is available here.
Although the steps are in motion to transfer regulation of cultivation of hemp to USDA, HB 96 still allows ODA and universities with agricultural programs to cultivate and process hemp without a license for research purposes.
Finally, the budget bill allows ODA to issue hemp processing licenses if either of the following apply:
-
- The individual holds the applicable license in another state
- The individual has satisfactory work experience, a government certification, or private certification as a hemp processor in a state that does not issue the applicable license.
H2Ohio
It has been widely reported that the state budget made cuts to the H2Ohio Program. In Governor DeWine’s proposed budget released in January, he called for $270 million to fund the program, but in the final version of the budget as passed by the General Assembly, only around $165 million was allocated to the program for 2026 and 2027. ODA’s H2Ohio funds will be $107.2 million for 2026-2027, compared to $171.4 million received in 2024—2025. Bigger cuts were made to ODNR , which will have $42.4 million for H2Ohio (down from $69.4 million in 2024—2025), and Ohio EPA, which will receive $15 million for H2Ohio (down from $ 51.4 million in 2024—2025).
In the version of HB 96 delivered to Governor DeWine, the General Assembly also added a provision that money in the H2Ohio fund could not be used for the purchase of land or for the purchase of conservation easements to further the goals of the H2Ohio program. This provision, however, was vetoed by Governor DeWine.
We hope you’ve found our series on agriculture in the state budget informative thus far! You can find HB 96 in its entirety here. There has been talk of legislation to “fix” certain parts of the budget bill as passed. Please stay tuned to the Ohio Ag Law Blog, where we will be sure to update you on any changes the General Assembly makes this fall!
Tags: Ohio legislation, hemp, hemp cultivation, hemp processing, pork checkoff, H2Ohio, Ohio livestock care standards
Comments: 0
OSU Extension Announces Two-Day Tax Schools for Tax Practitioners &
Agricultural & Natural Resources Income Tax Issues Webinar
Barry Ward & Jeff Lewis, Income Tax Schools at The Ohio State University
For over 60 years, Ohio State University has been providing continuing education for tax preparers. Ohio State University offers income tax education designed for tax preparers with some experience preparing and filing federal tax returns for individuals and small businesses. Our schools also provide tax education for beginning professionals and for farmers and farmland owners.
This year, our schools will focus heavily on tax provisions included in the One Big Beautiful Bill (OBBB) legislation passed and signed in July. Our schools will also have presenters from the Ohio Department of Taxation focusing on income tax and property tax provisions impacted by the Ohio Biennial Budget.
Instruction focuses on tax law changes and on the problems faced in preparing individual and business (including farms) tax returns. Highly qualified instructors will explain and interpret tax regulations and recent changes in tax laws. These schools and webinars offer continuing education credits for attorneys, CPAs, EAs, CFPs, and other tax return preparers. More information can be found online: https://farmoffice.osu.edu/tax
Our two-day schools (and 4-part webinar) are designed for individuals who have some experience preparing and filing federal and state tax returns. The two-day courses are considered to be intermediate level. Highly qualified instructors will explain and interpret tax regulations and recent changes. Our two-day schools also have instructors from the Internal Revenue Service (IRS) and the Ohio Department of Taxation (ODT).
Highlights include a detailed look at new and updated tax provisions in the OBBB and the Ohio Biennial Budget. We have three chapters in this year’s National Income Tax Workbook (NITW) that haven’t had recently that may be of interest – Religious Organization Tax Issues, Installment Sales and Tax Benefits of Home Ownership.
What sets our schools apart? Our dedicated instructors who work in the tax industry! We don’t just get you through the class, we get you through the tax filing season.
We also offer a two-hour Ethics Webinar and a six-hour Agricultural and Natural Resources Income Tax Webinar for additional continuing education credits. All of our courses are taught by some of the industry's top experts!
Registration for our 2-day schools and four-part webinar includes a hard copy of the 600+ page National Income Tax Workbook prepared by the Land Grant University Tax Education Foundation (“LGUTEF”), access to past workbooks, the opportunity to order the 2026 Checkpoint Federal Tax Handbook at a substantial discount, and 50% off our Ethics/PSR Webinar.
Registration for 2025 is open and can be found by visiting: go.osu.edu/tax2025
If you cannot register online, email taxschools@osu.edu to set up an alternative.
Dates and Locations for 2025 Income Tax Schools
Oct. 29-30 Ole Zim’s Wagon Shed, Gibsonburg (Fremont)
Nov. 3-4 Presidential Banquet Center, Kettering (Dayton)
Nov. 6-7 Old Barn Restaurant & Grill, Lima
Nov. 12-13 Ashland University, John C. Meyers Convocation Center, Ashland
Nov. 17-18 Muskingum County Conference and Welcome Center, Zanesville
Nov. 20-21 Hartville Kitchen, Hartville
Dec. 2-3 Nationwide & Ohio Farm Bureau 4-H Center, Columbus
Dec. 8, 9, 11,12 Four-Part Virtual Webinar Series, Zoom
Special Offerings:
Nov. 24-25 - Intro to Tax Course (Columbus)
Dec. 5 - Ethics Webinar, Zoom
Dec. 15 - Ag Tax Issues Webinar, Zoom
Two-Day Tax Schools Topics Include:
- New Legislation – Focused on tax provisions in OBBB
- Ohio Tax Update
- Individual Tax Issues
- Retirement Tax Issues
- Business Tax Issues
- Religious Organization Tax Issues
- Installment Sales
- Tax Benefits of Home Ownership.
- Business Entity Tax Issues
- IRS Issues
- Trusts and Estates
- Agricultural and Natural Resource Tax Issues
- Rulings and Cases
A sample chapter from a past workbook can be found at:
https://taxworkbook.com/about-the-tax-workbook/
In addition to the tax schools, the program offers a separate, two-hour ethics webinar that will broadcast Monday, Dec. 5th. The webinar is $30 for school attendees and $60 for non-attendees and is approved by the IRS and the Ohio Accountancy Board for continuing education credit.
A webinar on Ag Tax Issues will be held Thursday, Dec. 15th from 8:45 a.m. to 3:30 p.m. If you are a tax practitioner that represents farmers or rural landowners or are a farmer or farmland owner that prepares your own taxes, this webinar is for you. It will focus on key topics and new legislation related specifically to these income tax returns.
Registration, which includes the Ag Tax Issues workbook, is $180 if registered at least two weeks prior to the webinar. After November 29, registration is $230.
Intro to Tax Preparation Course
Our Introduction to Tax Preparation for the Beginning Tax Professional Course is offered in Columbus on Nov. 24-25, at the Nationwide & Ohio Farm Bureau 4-H Center. This introductory course seeks to not only introduce beginning tax professionals to tax verbiage, concepts, and law, but also inject real world experience to help beginning tax professionals avoid mistakes a new preparer generally makes. We begin instruction by covering the basics and by the end of Day 2, attendees will have completed a sample return. For more information on this course see this page: https://farmoffice.osu.edu/tax/introduction-tax-preparation-course
For more information, you can contact Barry Ward or Jeff Lewis at taxschools@osu.edu
They can also be reached by phone. Barry Ward - 614-688-3959, Jeff Lewis - 614-247-1720
Tags: tax, Tax Education, Ag Tax, One Big Beautiful Bill, OBBB, BBB, tax law
Comments: 0
Planning how to pass on the farm to the next generation can be one of the most challenging tasks for a farm family. Parents often want to recognize the hard work and commitment of a farming heir while still treating non-farming heirs fairly. The difficulty is that most of a family's wealth is usually tied up in farmland and operating assets. If all the farmland is left to the farming heir, non-farming heirs may feel shortchanged. But if farmland is split among heirs, the farming operation can lose access to land needed to sustain the business. Non-farming heirs may wish to inherit land for sentimental or financial reasons, yet their ownership could lead to conflicts over leases, sales, or use of the property that disrupt the farm’s future.
These decisions can become emotional as well as financial. A farming heir often contributes years of labor with the understanding they will one day operate the farm. Non-farming heirs may feel entitled to an equitable share of the family wealth, even if it means dividing farm assets. Options like requiring a buyout by the farming heir can create additional financial stress and may not be realistic given high land prices. Many families struggle to balance fairness to all heirs with the need to preserve the land base for a viable farming operation.
A new bulletin, Using Long-Term Leases in Farm Transition Planning, explores one way to resolve this challenge. A long-term lease allows parents to leave farmland ownership to a non-farming heir while granting the farming heir a secure, extended right to farm that land. This strategy protects the farmland base for the farming heir, provides rental income to the non-farming heir, and helps the farming heir avoid the high cost of purchasing additional farmland. The publication explains how long term leases work, the advantages and disadvantages of this approach, and considerations for setting lease terms that work for both parties. It includes practical examples of how families can use this strategy in their transition plans, as well as the importance of adjusting rent over time and consulting legal counsel before finalizing an agreement.
The bulletin is part of the Planning for the Future of Your Farm series and is now available on the Farm Office website.
Tags: LOng-Term Leases, farm transition planning
Comments: 0
Welcome to our third installment in our continuing series on provisions affecting agriculture in the recently passed State Operating Budget, or House Bill 96. Our previous blog posts in this series focused on changes to ag permits and licensing and to pesticide application laws, which you can find here and here. This week, our focus will be on the effects of H.B. 96 on apiaries throughout the state of Ohio.
Adjustments and additions to definitions
Under current Ohio law, an “apiary” is defined as “any place where one or more colonies or nuclei of bees are kept,” and “queen rearing apiaries” are defined as “any apiary in which queen bees are reared for sale or gift.” H.B. 96 changes the definition of “queen rearing apiaries” to “any apiary in which queens are raised or purchased for sale, trade, or gift; or otherwise distributed or used to create, for sale, trade or gift, nucs, packages or colonies.” Thus, the budget bill expands the definition of “queen rearing apiaries” to not only include apiaries where queens are raised for distribution, but also apiaries where queens are purchased for distribution in order to create bee colonies.
H.B. 96 also adds a definition to the law governing apiaries. In the budget bill, “nuc” is defined as a small colony of bees in a hive box to which all of the following applies:
- The hive box contains three to five frames.
- The hive box contains a laying queen bee and the queen’s progeny in egg, larval, pupa, and adult stages.
- The small colony has honey and a viable population sufficient enough to develop into a full-sized economy.
These changes to definitions under the apiary law appear to have been made to increase the number of apiaries ODA has the authority to regulate, as you will see in the next section. The ultimate goal of these changes seems to be for ODA to have more oversight over the health and safety of apiaries in Ohio.
Compliance, registrations, certification
Ohio apiarists should also be aware that H.B. 96 makes changes to compliance requirements under the apiary law. New language in H.B. 96 requires any person engaged in the rearing of queen bees to have a written compliance agreement with ODA. Under the agreement, the person must agree to comply with the requirements stipulated by ODA.
Furthermore, new language states that each person intending to sell, trade, gift, or otherwise distribute queen bees, packaged bees, nucs, or colonies will now be required to request that ODA certify all of a person’s queen rearing apiaries. A certification fee of fifty dollars or another amount specified by ODA in rulemaking is also created. According to the Ohio Legislative Service Commission, the introduction of this $50 fee will bring in approximately $41,000 annually to benefit the Plant Pest Program Fund.
H.B. 96 authorizes ODA to require all queen rearing apiaries to be inspected as specified in rules at least annually, whereas the previous language required inspections once each year with no authority to alter inspection frequency. This change would seemingly give ODA the ability to inspect apiaries more frequently, and as a result, they could keep a better eye on any problems with individual apiaries. Previously, if such an inspection found that there was a serious bee disease or that Africanized honey bees were present, bee owners were subject to certain rules. The new language also includes the finding of bee “pests” to trigger these rules, which appears to give ODA another tool to keep bee populations throughout the state safe. Once disease or pest problem is resolved, ODA can issue an official certificate attesting to this. Producers must include a copy of this certificate with each queen, nuc, or colony they distribute. Such a certificate will expire on May 31st of the following year and may be renewed annually. H.B. 96 also outlaws the distribution of bees, honeycombs, or used beekeeping equipment that contains a serious bee disease or pest.
Ohio law requires any person owning or possessing bees to register with ODA, and H.B. 96 makes some tweaks to this registration process. Under the new language, a person must apply for registration on or before the first day of June each year, or thereafter within thirty days after owning or possessing the bees or moving bees into Ohio from another state. Previously, an owner had ten days to apply for registration, so the new language gives people a bit more time. New language also requires owners to register each of their apiaries, regardless of whether the apiary is located at their place of residence or elsewhere. H.B. 96 also eliminates the five dollar registration fee.
H.B. 96 also gives the director of ODA the power to suspend any apiary registration, certificate, permit, or compliance agreement for cause.
When will these changes become effective?
The budget bill becomes effective on September 30, 2025. The Ohio State Beekeepers Association (OSBA) has been working with ODA throughout the month of July to get more clarity about what the language changes mean for beekeepers, and how regulations will be carried out under the new law. OSBA’s page dedicated to information about H.B. 96 is available here. ODA’s website on apiaries is located here.
As always, H.B. 96 is available in its entirety here. Stay tuned to the Ag Law Blog for more updates on the State Budget and its effect on agriculture.
Barry Ward, Leader, Production Business Management
The Western Ohio Cropland Values and Cash Rents study was conducted from January through April in 2025. This opinion-based study surveyed professionals with a knowledge of Ohio’s cropland values and rental rates. Professionals surveyed were rural appraisers, agricultural lenders, professional farm managers, ag business professionals, OSU Extension educators, farmers, landowners, and government personnel.
The study results are based on 145 surveys. Respondents were asked to group their estimates based on three land quality classes: average, top, and bottom. Within each land-quality class, respondents were asked to estimate average corn and soybean yields for a five-year period based on typical farming practices. Survey respondents were also asked to estimate current bare cropland values and cash rents negotiated in the current or recent year for each land-quality class. Survey results were summarized for western Ohio with regional summaries (subsets of western Ohio) for northwest Ohio and southwest Ohio.
Results from the Western Ohio Cropland Values and Cash Rents Survey show cropland values in western Ohio are expected to increase in 2025 by 0.6 to 4.1 percent depending on the region and land class. Cash rents are expected to increase from 0.9 to 1.9 percent in 2025 depending on the region and land class. Decreasing profit margins continue to put downward pressure on cropland values and cash rents while still reasonable farm equity positions and increasing property taxes continue to support values and rents. Cropland values and cash rents are expected to increase minimally in 2025 although further decreases in crop prices and projected profit margins may put further downward pressure on both cropland values and rents.
Factors Affecting Land Values/Cash Rental Rates
Ohio cropland varies significantly in its production capabilities and, consequently, cropland values and cash rents vary widely throughout the state. Generally, western Ohio cropland values and cash rents differ from much of southern and eastern Ohio cropland values and cash rents. The primary factors affecting these values and rents are land productivity and potential crop return, and the variability of those crop returns. Soils, fertility and drainage/irrigation capabilities are primary factors that most influence land productivity, crop return and variability of those crop returns.
Other factors impacting land values and cash rents may include field size and shape, field accessibility, market access, local market prices, field perimeter characteristics and potential for wildlife damage, buildings and grain storage, previous tillage system and crops, tolerant/resistant weed populations, USDA Program Yields, population density, and competition for the cropland in a region. Factors specific to cash rental rates may include services provided by the operator and specific conditions of the lease.
Ultimately, supply and demand of cropland for purchase or rent determines the value or cash rental rate for each parcel. The expected return from producing crops on a farm parcel and the variability of that return are the primary drivers in determining the value or rental rate.
Western Ohio Results
Average Cropland
Survey results from Western Ohio for average producing cropland showed an average yield to be 188.7 bushels of corn per acre. Results showed that the value of average cropland in western Ohio was $11,604 per acre in 2024. According to survey data, average producing cropland is expected to be valued at $11,856 per acre in 2025. This is a projected increase of 2.2% percent.
Average cropland rented for an average of $232 per acre in 2024 according to survey results. Average cropland is expected to rent for $235 per acre in 2025 which amounts to a 1.3 percent increase in cash rent year-over-year. This 2025 rental rate projection of $235 per acre equates to a cash rent of $1.25 per bushel of corn produced. Rents in the average cropland category are expected to equal 2.0 percent of land value in 2025.
Top Cropland
Survey results indicated top performing cropland in western Ohio averaged 224.0 bushels of corn produced per acre and the average value of top cropland in 2024 was $13,935 per acre. According to this survey, top cropland in western Ohio is expected to be valued at $14,384 per acre in 2025. This is a projected increase of 3.2 percent.
Top cropland in western Ohio rented for an average of $289 per acre in 2024 according to survey results. Top cropland is expected to rent for an average of $293 per acre in 2025 (an increase of 1.4 percent) which equates to a cash rent of $1.31 per bushel of corn produced. Rents in the top cropland category are expected to equal 2.0 percent of land value in 2025.
Bottom Cropland
The survey summary showed the average yield for bottom performing cropland to be 157.7 bushels of corn per acre, with the average value of bottom cropland as $9,306 per acre in 2024. According to survey data, this bottom producing cropland is expected to be valued at $9,434 per acre in 2025. This is an increase of 1.4 percent.
Bottom cropland rented for an average of $185 per acre in 2024 according to survey results. Cash rent for bottom cropland is expected to average $187 per acre in 2025 which amounts to a 1.1 percent increase in cash rent year-over-year. This 2025 rent projection of $187 per acre equates to a cash rent of $1.19 per bushel of corn produced in 2025. Rents in the bottom cropland category are expected to equal 2.0 percent of land value in 2025.
Results from Western Ohio are included in Table 1 below:
Further survey results including details on the two sub-regions of the survey area, interest rate projections and other results are available in the full publications posted on the Fam Office site: https://farmoffice.osu.edu/farm-management-tools/farm-management-publications/cash-rents
As we await the 2025 harvest and think ahead to 2026 farm leases, now is a good time for our annual Ohio Farmland Leasing Update. We've scheduled the webinar for Friday, August 15, 2025 at 10:00 a.m. as a special edition of our Farm Office Live webinar series.
Our team will address economic and legal information that affects Ohio farmland leasing, including the latest information on these topics:
- Cash Rent Outlook – Survey Data and Key Issues Impacting Change
- Legal Issues and Requirements for Terminating a Farmland Lease
- Drafting Farm Leases for Drainage Tile Improvements
- Leasing the Pore Space Beneath Your Farmland
- Farmland Leasing Resources
Our speakers for the webinar include:
- Barry Ward, Leader, OSU Production Business Management
- Peggy Kirk Hall, Attorney, OSU Agricultural & Resource Law Program
- Robert Moore, Attorney, OSU Agricultural & Resource Law Program
There is no cost to attend the Ohio Farmland Leasing Update, but registration is necessary unless you're already registered for theFarm Office Live webinars. To register, visit go.osu.edu/register4fol.
Tags: farm leasing, farmland leasing update, farmland leasing webinar, farm leases
Comments: 0
After months of deliberation, the General Assembly delivered H.B. 96, the two-year state operating budget, to Governor Mike DeWine. Governor DeWine signed the bill into law on June 30, vetoing several provisions. DeWine issued a number of line-item vetoes, and the General Assembly plans to hold a session on July 21 to override the vetoes related to property tax provisions in the bill. There is also a chance that the General Assembly may override additional vetoes unrelated to property tax in the fall. While we will certainly keep an eye on these possible veto overrides, the provisions of the budget bill affecting agriculture remain mostly intact. This is the second in our continuing series of blog posts about the newly passed state operating budget and its implications for agriculture in Ohio. In today’s installment, we will be looking into how H.B. 96 modifies Ohio’s pesticide application statutes.
Pesticide-related licensing, registration, and permitting
If you sell or distribute pesticides, apply pesticides, or hire someone to do so on your farm, H.B. 96 puts some changes in motion that you should be aware of. The first affects distributors of pesticide products. The cost to register each pesticide product they distribute has increased from $150 to $250, with a late fee of $125 if registration renewal is filed after the deadline. Another change affects pesticide businesses. Under the new law, a pesticide business must obtain a license for every location that is owned by the business. Furthermore, a copy of the license must be displayed at each business location.
Turning to pesticide applicators, the examination for those applying to become licensed pesticide applicators was previously free, but the new language creates a $30 examination fee in addition to the existing $30 licensing fee. In another notable change, H.B. 96 increases the amount of time the Ohio Department of Agriculture can suspend any pesticide license, permit, or registration without a hearing from 10 days to 30 days.
New limits for restricted use pesticides
The most significant change in the law is to who may legally apply restricted use pesticides (RUPs). Under H.B. 96, a state or federally listed RUP may only be used by licensed applicators, whether they apply privately or commercially. Previously, if you were a trained serviceperson acting under direct supervision of a commercial pesticide applicator, or immediate family members and subordinate employees acting under the direct supervision of a private applicator, you would have been permitted to apply RUPs. The new language does not permit any “use” of RUPs by anybody other than a licensed applicator. The definition of “using” a RUP includes the following:
- Performing pre-application activities involving mixing and loading the pesticide;
- Applying the pesticide;
- Performing other pesticide-related activities, including transporting or storing pesticide containers that have been opened, cleaning equipment, and disposing of excess pesticides, spray mix, equipment wash waters, pesticide containers, and other pesticide-containing materials.
When does this all become effective?
One question many will have is when the language regarding who may legally use RUPs will actually go into effect. While most legislation becomes effective 90 days after it is signed into law, these changes are very technical and will likely have to go through a lengthy administrative rulemaking process. According to the Ohio Agribusiness Association, the Ohio Department of Agriculture “has committed to several months’ notice to applicators before any changes go into effect.”
We plan to follow the developing regulations on the use of RUPs very closely and will keep you updated when the new provisions of the law become effective. In the meantime, if you’d like to look into H.B. 96 yourself, it is available here. We will be back next week to discuss more agricultural implications in the budget bill!
Tags: Ohio legislation, legislation, pesticide registration, restricted use pesticides, pesticides
Comments: 0
The OSU Agricultural & Resource Law Program is excited to host Agri-Law Summit 2025 in partnership with the Ohio State Bar Association's Agricultural Law Committee. The day-long conference will be on August 14, 2025 at Retreat 21 Venue & Tap House near Marysville, Ohio.
Agriculture plays a major role in Ohio’s history and economy, and agricultural businesses have unique legal needs. The Agri-Law Summit brings attorneys together to focus on those legal needs. In addition to practical legal skills, we'll discuss new and pending legislation and emerging legal issues for agriculture. The goal is to grow our competency in meeting the legal needs of agricultural clients, both now and as new needs arise in the future.
Because we also want to grow the next generation of agricultural attorneys, we're offering full scholarships for the conference to current and recently graduated law students, with support from the Paul L. Wright Endowment in Agricultural Law at Ohio State.
The Summit program features a variety of speakers, from national to local levels and from practitioner, association, and academic arenas. Here's our line up for the day:
The State of Ohio Agriculture: Updates from ODA
- Tracy Intihar, Asst. Director, Ohio Department of Agriculture
Emerging Issues Facing Agriculture
- Ryan Conklin, Wright & Moore Law Co. LPA; Chad Endsley, Ohio Farm Bureau Federation; Harrison Pittman, National Agricultural Law Center and Barry Ward, Ohio State University
Managing Farm Risk with Insurance
- Ryan Geiser, Nationwide Agribusiness and Jeffrey K. Lewis, OSU Ag & Resource Law Program
Legal Needs for Value-Added Ag Businesses
- Rob Leeds, OSU Extension/Leeds Farm and Susan McDonald, Gottlieb Johnston, Beam & Dal Ponte/McDonald’s Greenhouse
From Field to Firewall: Sowing Cybersecurity
- Merisa K. Bowers, Ohio Bar Liability Insurance Co.
Ohio Legislative Roundtable
- Evan Callicoat, Ohio Farm Bureau Federation; Ellen Essman, OSU Ag & Resource Law Program and Milo Petruziello, Ohio Ecological Food & Farming Assoc’n
Tax Incentives for Ag and Conservation Easements
- Ellie Ewing, Captina Conservancy
Advising New Farmland Owners
- Robert Moore, OSU Ag & Resource Law Program
Drafting Tips for Operating Agreements
- Morgan Lyles, Stebelton Snider LPA
The program has been approved for 6.25 hours of Continuing Legal Education credit, including 1 hour of professional conduct credit. We've also built a social aspect into the program, providing attendees time to engage with one another during a breakfast, lunch, and a post-conference social at Retreat 21's beautiful Tap House.
For more information and to register, visit https://farmoffice.osu.edu/agri-law-summit. Current and recent law students should contact Peggy Kirk Hall at hall.673@osu.edu for scholarship information.
Guest author: Carl Zulauf, Emeritus Professor, Department of Agricultural, Environmental, and Development Economics, Ohio State University
Note: The 2025 Reconcilation Bill (known "One Big Beautiful Bill Act") was signed into law by President Donald Trump on July 4, 2025. We thank our guest author and Farm Bill expert, Dr. Carl Zulauf, for his analysis of the key farm bill provisions of this legislation. This article was published on July 11 and updated on September 5, 2025.
SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP)
For Thrifty Food Plan specifies household size adjustment factors relative to 4-person household.
Starting October 1, 2025, cost of Thrifty Food Plan is indexed annually for CPI inflation.
Makes it more difficult for reevaluations of the Thrifty Food Plan increase cost more than inflation.
Expands SNAP work requirements to adults age 55-64 and adults with children age 14-17.
Restricts availability of standard utility allowance and prohibits use of internet expenses.
If a state’s SNAP payment error rate exceeds 6%, requires state matching share of 5% to 15% depending on error rate. (ASSESSMENT: reduces Federal spending more than benefits.)
Reduces Federal share of administering SNAP from 50% to 25% starting FY (Fiscal Year) 2027.
Eliminates National Education and Obesity Prevention Grant Program ($550 million / year).
Reduces access to SNAP for non-US citizens by specifying groups that have access.
Funds Farm to Food Bank Projects under Emergency Food Assistance Program through FY2031.
COMMODITY SUPPORT PROGRAM PRICES THROUGH 2031 CROP YEARS
|
|
|
2024 |
2025 |
|
2024 |
2026 |
|
|
Statutory |
Statutory |
Loan |
Loan |
||||
|
Reference |
Reference |
Percent |
Rate |
Rate |
Percent |
||
|
Commodity |
Unit |
Price |
Price |
Increase |
Price |
Price |
Increase |
|
|
|
|
|
|
|
|
|
|
Wheat |
Bushel |
$5.50 |
$6.35 |
15% |
$3.38 |
$3.72 |
10% |
|
Barley |
Bushel |
$4.95 |
$5.45 |
10% |
$2.50 |
$2.75 |
10% |
|
Oats |
Bushel |
$2.40 |
$2.65 |
10% |
$2.00 |
$2.20 |
10% |
|
Peanuts |
Pound |
$0.268 |
$0.315 |
18% |
$0.178 |
$0.195 |
10% |
|
Corn |
Bushel |
$3.70 |
$4.10 |
11% |
$2.20 |
$2.42 |
10% |
|
Grain Sorghum |
Bushel |
$3.95 |
$4.40 |
11% |
$2.20 |
$2.42 |
10% |
|
Soybeans |
Bushel |
$8.40 |
$10.00 |
19% |
$6.20 |
$6.82 |
10% |
|
|
|
|
|
|
|
|
|
|
Dry Peas |
Pound |
$0.1100 |
$0.1310 |
19% |
$0.0615 |
$0.0687 |
12% |
|
Lentils |
Pound |
$0.1997 |
$0.2375 |
19% |
$0.1300 |
$0.1430 |
10% |
|
Canola |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Large Chickpeas |
Pound |
$0.2154 |
$0.2565 |
19% |
$0.1400 |
$0.1540 |
10% |
|
Small Chickpeas |
Pound |
$0.1904 |
$0.2265 |
19% |
$0.1000 |
$0.1100 |
10% |
|
Sunflower Seed |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Flaxseed |
Bushel |
$11.28 |
$13.30 |
18% |
$5.6504 |
$6.22 |
10% |
|
|
|
|
|
|
|
|
|
|
Mustard Seed |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Rapeseed |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Safflower |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Crambe |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
Sesame Seed |
Pound |
$0.2015 |
$0.2375 |
18% |
$0.1009 |
$0.1110 |
10% |
|
|
|
|
|
|
|
|
|
|
Rice (long grain) |
Pound |
$0.1400 |
$0.1690 |
21% |
$0.0700 |
$0.0770 |
10% |
|
Rice (med/short grain) |
Pound |
$0.1400 |
$0.1690 |
21% |
$0.0700 |
$0.0770 |
10% |
|
Rice (temperate japonica) |
Pound |
$0.1730 |
not given |
$0.0700 |
not given |
||
|
Seed Cotton |
Pound |
$0.3670 |
$0.4200 |
14% |
$0.2500 |
||
|
Upland Cotton |
Pound |
$0.45-$0.52 |
$0.55 |
||||
|
Extra Long Staple Cotton |
Pound |
$0.95 |
$1.00 |
5% |
|||
|
|
|
|
|
|
|
|
|
|
Graded Wool |
Pound |
$1.15 |
$1.60 |
39% |
|||
|
Ungraded Wool |
Pound |
$0.40 |
$0.55 |
38% |
|||
|
Mohair |
Pound |
$4.20 |
$5.00 |
19% |
|||
|
Honey |
Pound |
$0.69 |
$1.50 |
117% |
COMMODITY SUPPORT PROGRAM
Price Loss Coverage (PLC) Reference Prices
Starting with 2031 crop year, prior year’s statutory reference price is increased by multiplying it by 1.005.
Increases effective reference price escalator formula from 85% to 88% of 5-year Olympic average market year price. Effective reference price cannot exceed 113% (was 115%) of statutory reference price.
Agriculture Risk Coverage (ARC)
Increases ARC guarantee to 90% from 86% of benchmark revenue starting with 2025 crops.
ARC payment band increased to 12% from 10% starting with 2025 crop year
Allows producers to buy SCO (Supplemental Coverage Option) crop insurance if enrolled in ARC (not currently allowed).
Commodity Program for 2025 Crop Year
For crop year 2025 only, program participants receive higher of ARC or PLC payment. (ASSESSMENT: likely done since Congress altered 2025 crop year program parameters; but may signal a potential program provision in the next farm bill.)
Cotton
Increases payment rate for storage cost of upland and extra-long cotton under loan.
Upland cotton marketing assistance loan is repaid through 2032 at lower of (a) loan rate plus interest or (b) lowest world market price over a 30-day period starting the day the loan is repaid. Lowest market price is an average of the 3 (replaces 5) lowest-priced growths.
For Extra Long Staple Cotton, loan repayment rate is lower of (a) loan rate plus interest or (b) world market price, adjusted for U.S. quality, location, and transportation costs. Further adjustments are possible if the Secretary of Agriculture determines any one of a list of conditions in the legislation is met.
Assistance for textile mills increases from 3 to 5 ¢ / pound of upland cotton on August 1, 2025
Long Grain and Medium Grain Rice
Marketing loans repaid at lower of (a) loan rate plus interest or (b) world market price.
Commodity Program Payment Limits
Increases payment limit for Title I programs from $125,000 to $155,000 per payment entity starting with the 2025 crop year.
Payment limit is indexed to CPI inflation starting with the 2025 crop year.
Adds (1) certain partnerships (subchapter K of chapter 1 of the Internal Revenue Code of 1986), (2) certain S-Corporations (section 1361 of IRS Code, and (3) certain Limited Liability Companies that do not affirmatively elect to be treated as a corporation to joint ventures and general partnerships as a “qualified pass-thru entities” eligible to receive government program payments. Qualified pass-through entities are eligible for ARC and PLC payment limits equal to the payment limit per person multiplied by the number of eligible persons or legal entities that own the qualified pass-through entity.
Allows producers and business entities with Average Gross Income (AGI) from agricultural activities exceed $900,000 to participate in certain disaster assistance and conservation programs if 75% or more of their AGI is derived from eligible agricultural activities.
New Base Acres
Up to 30 million new base acres can be added by eligible farms effective the 2026 crop year.
For a FSA (Farm Service Agency) farm to be eligible,
- A current covered program commodity must have been planted some year during 2019-2023.
For an eligible FSA farm,
- For a FSA farm, planted acres must exceed total base acres for all covered program commodities, excluding unassigned generic cotton base, in effect on September 30, 2024. Planted acres equal
- 2019-2023 average, all years included, of acres planted or prevented from being planted to program commodities on the FSA farm; plus
- lesser of
- 15% of total acres on the FSA farm or
b. 2019-2023 average, all years included, of acres planted or prevented from being planted to eligible noncovered commodities.
Eligible noncovered commodity acres are acres planted or prevented from being planted on a farm to commodities other than covered commodities, trees, bushes, vines, grass, or pasture (including cropland that was idle or fallow), as determined by Secretary of Agriculture.
- New base acres = [(planted plus prevent planted acres calculated as above) plus (unassigned generic cotton base acres) minus (total base acres as of 9/30/2024)].
- No new covered commodities are created. New base acres are added to base acres of a current covered commodity planted on the FSA farm over 2019-2023 using the following ratio:
[(2019-2023, all years included, average of acres planted or prevent planted to the given covered commodity) to (2019-2023, all years included, average of total acres planted or prevent planted to all covered commodities on the farm)].
- Other than under an established practice with FSA of double cropping covered commodities, an owner must elect what covered commodity planted or prevent planted on the same acre is used to calculate the 5-year average.
Limits
- A FSA farm’s total base acres cannot exceed its total acres.
- New base acres are capped at 30 million for the US. If the cap is effective, an across-the-board, pro-rated reduction is applied to all eligible new base acres.
PLC Payment Yield for New Base Acres
8. A FSA farm’s current PLC yield for a crop is used. If the farm has no PLC yield for the crop, average PLC yield for the county in which the farm is situated or current FSA methods for this situation will be used.
ASSESSMENT: A major expansion of commodity program payments to current non-program crops even though no new program commodities are created. Base acres are added to base acres of existing program commodities but can be added for acres in current non-program crops. Hay, the third largest US field crop, benefits the most.
Sugar Program
Increases the 2025-2031 crop year loan rates for raw cane sugar and for refined beet sugar.
Increases storage rate paid for sugar forfeited to the government.
If marketing allotments are increased, prioritizes beet sugar processors with available sugar.
Requires upfront reallocation of a TRQ (Tariff Rate Quota) shortfall when quota year starts and subsequent reallocation of any remaining shortfall to quota holding countries by March 1.
Requires a study of whether additional conditions are needed for refined sugar imports.
Dairy Margin Coverage (DMC)
Updates production history to highest annual milk marketed during any one of the 2021, 2022, or 2023 calendar year.
Raises maximum coverage from 5 million to 6 million pounds of milk.
Extends 25% discount on DMC premiums if coverage is locked in from 2026 through 2031.
Livestock Loss Assistance
Payment rate is 100% of market value of loses from predation by federally protected species.
Payment rate is 75% of market value of losses from adverse weather or disease.
Secretary of Agriculture may consider regional price premiums when assessing market value
Adds a supplemental payment for loss of unborn livestock effective January 1, 2024.
For livestock forage disaster program, provides 1 monthly payment for county having US Drought Monitor rating of D2 (severe drought) intensity in any area of county for at least 4 consecutive weeks during county’s normal grazing period. Two monthly payments can be received if D2 occurs any 7 of 8 consecutive weeks during the normal grazing period.
Farm-Raised Fish, Honey Bee, and Tree Loss Assistance
Adds assistance for losses of farm-raised fish due to piscivorous birds.
Sets standard mortality rate at 15% when determining honeybee colony losses.
For Tree Assistance Program, losses are triggered if normal mortality rates are exceeded. Reimbursement rate increased from 50% to 65% of pruning, removal, and other costs.
CROP INSURANCE
Premium Subsidy
Sets highest coverage level at 85% for individual yield or revenue insurance, 90% for individual yield or revenue insurance aggregated across multiple commodities, and 95% for area yield or revenue insurance.
Increases SCO (Supplemental Coverage Option) coverage level from 86% to 90% and premium subsidy rate from 65% to 80%.
Increases premium subsidy for basic and optional units as follows:
|
Coverage Level |
CAT |
50% |
55% |
60% |
65% |
70% |
75% |
80% |
85% |
|
Current Subsidy |
100 |
67 |
64 |
64 |
59 |
59 |
55 |
48 |
38 |
|
New Subsidy |
100 |
67 |
69 |
69 |
64 |
64 |
60 |
51 |
41 |
NOTE: Higher premium subsidies for basic and optional units could potentially require USDA to increase premium subsidy schedules for some enterprise and whole farm units. Reason is U.S.C. §15018(e)(5) requires USDA to pay premium subsidies for enterprise and whole farm units that provide the same dollar amount of premium subsidy per acre as provided for the equivalent basic or optional units, up to a maximum of 80% of the total premium rate.
Administrative and Operating (A&O) Expenses
Starting with the 2026 reinsurance year, states that have loss ratios greater than 120% for insurance contracts that exclude catastrophic and area insurance contracts are eligible for additional A&O reimbursements equal to 6% of net book premium.
Starting with the 2026 reinsurance year, specialty crop policies under the A&O cap will receive a minimum reimbursement of 17% of the premium.
Starting with the 2026 reinsurance year, A&O reimbursement cap is indexed to CPI inflation.
Beginning Farmers and Ranchers
Extends eligibility to 10 years from 5 years, and increases subsidy rate for them by 5 percentage points (pp) for 1st and 2nd years, by 3 pp for 3rd year, and by 1 pp for 4th year.
Other
Increases funds for monitoring program compliance and integrity from current $0.004 billion / FY to $0.006 billion / FY plus $0.010 billion for a related statute for FY2026 and after.
Requires index-based Poultry Insurance Pilot for contract poultry growers to insure weather risk that raises utility costs.
CONSERVATION
Rescinds unobligated funds for conservation programs appropriated by IRA (Inflation Reduction Act of 2022).
Increases Farm Bill baseline spending for … (only FY2026 and FY2031 amounts listed (billion $))
FY2026 FY2031
EQIP (Environmental Quality Incentives Program) $2.655 $3.255
CSP (Conservation Stewardship Program) $1.300 $1.375
ACEP (Agricultural Conservation Easement Program) $0.625 $0.700
RCPP (Regional Conservation Partnership Program) $0.425 $0.450
Watershed Protection and Flood Prevention $0.150 $0.125
Provides funds for (1) Grassroots Source Water Protection Program, (2) Voluntary Public Access and Habitat Incentive Program, and (3) Feral Swine Eradication and Control Pilot Program.
NOTE: Authority for CRP (Conservation Reserve Program) is set to expire at the end of FY2025 and was not extended in this legislation. It will need to be extended in some other legislation.
FORESTRY: Rescinds unobligated funds appropriated under IRA for many forest and tree programs.
TRADE: Authorizes $0.285 billion / year starting in FY2027 for a new Supplemental Agricultural Trade Promotion Program, which is available to all agricultural product exports.
RESEARCH: Authorizes funds for (1) Urban, Indoor, and Other Emerging Agricultural Production Research, Education, and Extension Initiative, (2) Foundation for Food and Agriculture Research, (3) Scholarships for Students at 1890 Institutions, (4) Assistive Technology Program for Farmers with Disabilities, (5) Specialty Crop Research Initiative, and (6) Research Facilities Act.
ENERGY: Extends mandatory funds through FY2031 for Bioenergy Program for Advanced Biofuels.
HORTICULTURE: Increases mandatory funds for (1) Plant Pest and Disease Management and Disaster Prevention Program ($0.075 to $0.090 billion / year), (2) Specialty Crop Block Grant Program ($0.085 to $0.100 billion / year), and (3) Specialty Crop Research Initiative (0.080 to 0.175 billion).
Authorizes funds for Emergency Citrus Disease Research and Development Trust Fund.
OTHER: Authorizes funds for (1) Organic Production and Market Data Initiative, (2) Organic Certification, and Trade Tracking and Data Collection, (3) National Organic Certification Cost Share Program, and (4) Multiple Crop and Pesticide Use Survey.
Authorizes $0.233 billion / year through FY2030 for Animal Disease Prevention and Management, split $0.010 billion for National Animal Health Laboratory Network, $0.070 billion for NADPRP (National Animal Disease Preparedness and Response Program), and $0.153 billion for National Animal Vaccine Bank. Provides $75 million for FY 2031 and beyond, of which at least $45 million is for NADPRP.
Authorizes $0.003 million for Sheep Production and Marketing Grant Program.
Extends authorization for Pima Agriculture Cotton Trust Fund, Agriculture Wool Apparel Manufacturers Trust Fund, Wool Research, Development, and Promotion Trust Fund.
SOURCES
US Congress (119th). Accessed August 2025. H.R. 1 – One Big Beautiful Bill. CONGRESS.GOV https://www.congress.gov/bill/119th-congress/house-bill/1.
US Congressional Research Service. Updated August 15, 2025. Supplemental Nutrition Assistance Program (SNAP) and Related Nutrition Programs in P.L. 119-21: An Overview. CRS Report R48552. https://crsreports.congress.gov
US Congressional Research Service. Updated July 16, 2025. Selected Horticultural Provisions in FY2025 Budget Reconciliation (P.L. 119-21, Title I). CRS Insight IN12559. https://crsreports.congress.gov
US Congressional Research Service. June 6, 2025. One Big Beautiful Bill Act (H.R. 1): Section 10102, Agricultural Conservation. CRS Insight IN12560. https://crsreports.congress.gov
US Congressional Research Service. June 23, 2025. One Big Beautiful Bill Act (H.R. 1): Title I, Farm Safety Net and Miscellaneous Provisions. CRS Report R48574. https://crsreports.congress.gov
After months of deliberation, the General Assembly delivered H.B. 96, the two-year state operating budget, to Governor Mike DeWine. Governor DeWine signed the bill into law on June 30, vetoing several provisions. DeWine issued a number of line-item vetoes, and the General Assembly plans to hold a session on July 21 to override the vetoes related to property tax provisions in the bill. There is also a chance that the General Assembly may override additional vetoes unrelated to property tax in the fall. While we will certainly keep an eye on these possible veto overrides, the provisions of the budget bill affecting agriculture remain mostly intact. Over the next few weeks, we will be sharing a series of blog posts about the newly passed state operating budget and its implications for agriculture in Ohio. Today’s focus will be on several licensing, permit, and fee changes affecting the ag and food sectors.
Various fee increases and changes
H.B. 96 increases inspection, licensing, and registration fees in many ag and food related industries. For instance, the budget bill:
- Increases the cost of a license to manufacture and distribute fertilizer in the state of Ohio from $5 to $50. If the manufacturer/distributor fails to renew its license, the late fees increase from $10 to $25.
- Increases the annual base inspection fee for plant nurseries that produce, sell, or distribute woody nursery stock from $100 to $200. On top of the inspection fee, there is a charge of $15 per acre for nursery stock grown in intensive production areas, and a charge of $10 per acre for nursery stock grown in non-intensive production areas.
- Changes the annual registration fees for bakeries. The fee used to begin at $30 and go up depending on how much product the bakery produced. H.B. 96 changes the annual bakery registration fee to a flat $200.
- Increases the license fee for frozen food manufacturing facilities, chill rooms, sharp freezing rooms and facilities, or sharp freezing cabinets from $50 to $200.
Seed labeler permits
In Ohio, no person is allowed to label agricultural, vegetable, or flower seed that is intended for sale in the state without a seed labeler permit. The budget bill makes the following changes to commercial seed labeler permits:
-
- Increases the cost of permits from $10 to $50.
- Moves the expiration date for seed labeler permits from December 31st to January 31st of each year.
- Requires labelers to submit a sales report to the Ohio Department of Agriculture (ODA) annually instead of semiannually.
- A seed fee based on the amount of seed sold is typically due at the same time as the annual sales report. H.B. 96 changes how this seed fee is collected for alfalfa, clover, grass, native grass, mixtures containing any of these, and all agricultural, vegetable and flower seeds not specifically mentioned in the law. The new language states that if the total amount of fees due is less than $50, then seed labelers no longer need to pay a minimum fee.
Livestock dealer licensing
Ohio law defines livestock “dealers” or "brokers,” with some exceptions, as “any person found by the department of agriculture buying, receiving, selling, slaughtering, exchanging, negotiating, or soliciting the sale, resale, exchange, or transfer of any animals in an amount of more than two hundred fifty head of cattle, horses, or other equidae, or five hundred head of sheep, goats, or other bovidae, swine and other suidae, poultry, alpacas, llamas, or monitored captive deer, captive deer with status, or captive deer with certified chronic wasting disease status during any one year.” H.B. 96 modifies the law regarding licensing for these livestock dealers and brokers in the following ways:
-
- Licensing fees for dealers and brokers used to be based on the number of head of livestock they sold per year. The new language creates a flat fee of $250 per annum.
- Increases licensing fees for small dealers from $25 to $50, and late fees for small dealers from $25 to $100.
- Increases licensing fees for each licensed weigher and each employee appointed by a livestock dealer from $20 to $30.
Registration and inspections for manufacturers and distributors of commercial feeds
Finally, the budget bill modifies registration and inspection requirements for manufacturers and distributors of commercial feeds. Commercial feed includes “all materials…that are distributed for use as feed or for mixing in feed for animals.” Under the new language in H.B. 96, the following changes have been made:
-
- Manufacturers and distributors of commercial feed must register annually with ODA. Registration is due on February 1st of each year and expires January 31st each year.
- Manufacturers and distributors must pay an annual registration fee of $50.
- Inspection fees for commercial feed distributors will be collected annually instead of semiannually.
- ODA will not collect inspection fees on the first two hundred tons of commercial feed sold by a distributor of commercial feed in a calendar year.
If you’re up for some light reading, H.B. 96 is available in its entirety here. Stay tuned for our continuing series on the state operating budget!