While the agriculture and food industries are focused this week on potential cuts to the Supplemental Nutrition Assistance Program, the tax provisions in the budget reconciliation bill that President Trump has called “one big, beautiful bill” are attracting far more lobbyists to Capitol Hill.

House Speaker Mike Johnson, R-La., has said he wants to finish the bill by Memorial Day, and lobbyist lines are long to get into Capitol Hill office buildings.

Two tax issues seem to be of greatest importance to agriculture lobbyists.

One is an extension of the current estate tax law. Another is an extension of the tax deduction for farmer co-ops.

In April, the American Farm Bureau Federation’s Market Intel service said in an analysis: “Just last year, USDA estimated that if the estate tax exemption reverts to its pre-Tax Cuts and Jobs Act level, nearly twice as many farms in every sales class would have to pay estate taxes. The average net worth of farms subject to the estate tax would be lower under the permanent exemption level — falling from $32.5 million at the higher exemption to just under $20 million, meaning more smaller farms would be impacted. Low-sales farms — that have a farmer whose primary job is farming but have an average loss of more than $5,700 a year — would see the sharpest fall in net worth, going from $42.5 million to only $19.5 million.”

Farm Bureau President Zippy Duvall said, “For many people, their farms are not just their businesses, but they are a family tradition passed down from generation to generation. If a family is forced to sell off its farm piece by piece just to pay estate taxes, they run the risk of eventually losing the farm altogether. We urge Congress to make the estate tax exemption permanent, to enable farm families to continue growing the food and fiber America’s families rely on.”

Also last month, the National Council of Farmer Cooperatives called on lawmakers to permanently extend the Section 199A tax deduction for farmer cooperatives and their member-owners.

“Section 199A is not a luxury — it is a lifeline for farmers, ranchers, and the rural communities that depend on them,” said Chuck Conner, president and CEO of NCFC. “As Congress sets its priorities in this reconciliation bill, ensuring the certainty and stability of Section 199A must be at the top of the list. Failure to act would mean higher taxes on family farmers at a time when input costs are still rising and markets remain uncertain.”

NCFC explained, “Originally enacted in the 2017 tax reform law, Section 199A recognizes the unique cooperative business model and helps level the playing field for farmers marketing their products through co-ops. Without action, the provision will expire at the end of 2025 — creating unnecessary disruption in the agricultural economy.”