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June 22, 2026

Tax Court Decision Boosts Farmers with Real-World On-Farm R&D Tax Credits

Key Insights The U.S. Tax Court recently confirmed that real-world, production-level experimentation on row-crop farms and in livestock operations can qualify for the federal R&D tax credit. Input costs such as feed for experimental herds, the seed, fertilizer, and crop protection products used on row crop plots — can qualify as supplies for purposes of the R&D tax credit. One quick conversation can help you understand whether what you’re already doing on your farm operations deserves a...

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