search our site     home > key topics   farm/rural finance & tax Federal tax and credit policies affect farms and other businesses, governments, and households, both directly and through their impact on lenders and other economic entities. ERS focuses on how recent tax and credit developments and proposed Federal policy changes will affect farmers and other rural residents. related subtopics - provide a listing of resources related to subtopics of farm/rural finance & tax. Credit & Financial Markets Farm Bankruptcies Lenders Taxes related briefing rooms - offer an indepth discussion synthesizing ERS research Agricultural Resource Management Survey (ARMS) Farm Financial Management Federal Taxes Lenders and Financial Markets feature Agricultural Lenders and Credit Availability Uncertainty over how long low commodity prices will persist is depressing demand for farm credit, but widespread problems in farm loan portfolios have not yet materialized. Financial institutions serving agriculture continued to experience improved conditions in 1999, and some additional gains are possible in 2000. The sound position of agricultural lenders reflects the generally healthy state of farmers' finances in the mid-1990's, a strong nonfarm economy, and high levels of government farm assistance in 1998 and 1999. Effects of Federal Tax Policy on Agriculture This report analyzes the effects of the current Federal tax code on farming. It is the first study that applies the ERS farm typology to tax data. The study was initiated by the USDA National Commission on Small Farms and also evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws, although this influence may be less than in earlier decades. web administration: webadmin@ers.usda.gov updated: May 21, 2001  Also at ERS... latest publications (all) • ARMS Update Newsletter • Agricultural Income and Finance Outlook • Effects of North American Free Trade Agreement on Agriculture and the Rural Economy latest data products (all) • Farm Financial Management Data Page • Farm Balance Sheet Data resources • Contact an ERS Expert • Calendar of Releases services • Receive E-mail Updates • E-mail This Page • Translate This Page

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