Legislative Accomplishments

Farm Bureau members work year-round to implement grass-roots policy for the benefit of the agriculture industry and likewise, to oppose initiatives that would harm the agriculture industry.

Throughout the past year, Farm Bureau members were successful in advocating on the following issues that were signed into law:

Federal Tax Reform

Farm Bureau worked with Michigan's Congressional delegation to ensure provisions beneficial to agriculture were included in sweeping federal tax reforms. Items supported by Farm Bureau policy included:

Section 179 small business expensing increased from $500,000 to $1 million and is made permanent
Immediate Expensing (bonus depreciation) now at 100% bonus depreciation
Deduction for Business Interest Expenses - $25 million gross receipts
Continues business deduction for state & local taxes for farm businesses (schedules C,E, F)
Shortens depreciation of farm machinery from 7 to 5 years
Continues 1031 like-kind exchanges for buildings & land
Doubles estate taxes exemption to $11 million per individual, indexed to inflation (thru 2025)
Stepped-up basis continues unchanged
Cash method of accounting for farm businesses continued
Addresses the loss of Section 199 for farmer cooperative members with a new deduction

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Agricultural Heritage License Plate Expansion

Ag Heritage License Plate Farm Bureau supported amendments to expand opportunities for individuals to purchase the agricultural heritage license plate, which supports state agriculture education programs. Under previous law, fundraising plates could only be issued for personal vehicles and nonbusiness purposes. The new law removes the restriction and allows fundraising plates to be issued for any passenger motor vehicle, motor home, pickup truck or van, without regard to the vehicle’s use or purpose.

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Food Tax

Michigan Farm Bureau policy supported a new law prohibiting local governments from imposing taxes on food manufacturing, distribution or sale. It serves to protect families, farmers and local businesses from the negative impacts food taxes would have on the state’s economy.

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Career & Technical Education

Farm Bureau members advocated for legislation that requires high school guidance counselors to dedicate more time to learning about career and technical education and skilled trade job opportunities.

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Agriculture Research & Development

Michigan Farm Bureau and county Farm Bureau members advocated for the new $8.4 million agriculture industry research and development line item that includes:

$3.2 million for the state’s fruit and vegetable lab, and three new mobile learning labs focused on value-added food processing.
$2.5 million for the Michigan Alliance for Animal Agriculture to address ever-changing production practices and consumer demands through research and outreach.
$1.5 million for the state’s tree fruit commission for infrastructure investments at the state’s four fruit research stations.
$1.2 million for agriculture industry workforce development initiatives supporting food processing, education and agriculture technology.

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